MEMORANDUM OPINION REGARDING TRIAL
KAY WOODS, Bankruptcy Judge.
The Court held a trial in the instant Adversary Proceeding on August 10, 2009, at the conclusion of which the Court took the matter under advisement. For the reasons set forth below, this Court finds that Plaintiff Buckeye Retirement Co. LLC., Ltd. ("Buckeye") failed to establish that Debtor/Defendant Ralph Wendell Swegan ("Debtor") had the requisite intent to hinder, delay or defraud, which...
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