MEMORANDUM OPINION
STEPHEN C. ST. JOHN, Bankruptcy Judge.
This matter comes before the Court upon the Complaint filed by Clara P. Swanson, Chapter 7 Trustee ("Trustee"), against the defendants DCR Construction, Inc. ("DCR") and M & I Marshall & Ilsley Bank ("M & I"). Following the conduction of oral argument on February 13, 2012, the Court took this matter under advisement. The Trustee, DCR, and M & I have stipulated to the facts necessary...
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