MEMORANDUM OPINION IN SUPPORT OF JUDGMENT
JAMES S. STARZYNSKI, Bankruptcy Judge.
Plaintiff/Trustee Dill ("Trustee") filed the complaint seeking recovery of $217,975.86 as preferential transfers and preserving those transfers or their value for the estate. 11 U.S.C. §§ 547(b), 550 and 551. Doc 1. Defendant Brewer Oil Co. ("Brewer") responded by, among other things, denying the allegations of liability and asserting affirmative defenses of...
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