MEMORANDUM OPINION
PETER J. WALSH, Bankruptcy Judge.
This opinion is with respect to five defendants' motions to dismiss, pursuant to Fed.R.Civ.P. 12(b)(6) and Fed. R. Bankr.P. 7012, the complaints brought by the liquidating trustee of the CFP Liquidating Estate to recover preferential transfers from each of the defendants. For the reasons set forth below, I will deny all of the motions.
BACKGROUND
The instant adversary proceedings originated...
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