FINDINGS OF FACT, CONCLUSIONS OF LAW AND FINAL JUDGMENT DENYING THE PLAINTIFF'S COMPLAINT FOR RELIEF
DENNIS J. STEWART, Bankruptcy Judge.
The plaintiff filed a two-count complaint in this adversary action on September 5, 1980. In the first count, the plaintiff sought, pursuant to section 547(b) of the Bankruptcy Code, to recover a preference allegedly conferred upon the defendant on the basis of the following allegations:
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