MEMORANDUM OPINION ON CROSS-MOTIONS FOR SUMMARY JUDGMENT
ALAN S. TRUST, Bankruptcy Judge.
Issues Before the Court
Pending before the Court are cross-motions for summary judgment filed by the Plaintiff, Liberty Mutual Insurance Company as Fiduciary for the Bankruptcy Estate of Lynn Citron and Jeffrey Citron ("Liberty Mutual" and "Plaintiff"), and by Defendant, the State of New York ("NY"). Plaintiff seeks to avoid and recover a $75...
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