MEMORANDUM AND ORDER
JOHN W. OLIVER, District Judge.
This is an action to recover an alleged voidable preference under Section 60a and b of the Bankruptcy Act (11 U.S.C. § 96(a) and (b)). The jurisdiction of the Court is provided by 11 U.S.C. §§ 96(b) and 1(10). Although factual conclusions and legal conclusions are in dispute,
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