MEMORANDUM OF DECISION
RICHARD STAGEMAN, Bankruptcy Judge.
At Des Moines, in the Southern District of Iowa, on the 20th day of July, 1981.
On the 10th day of November, 1981, Iowa Premium Service Co., Inc., plaintiff, filed a complaint to avoid a preferential transfer pursuant to 11 U.S.C. § 547. The First National Bank of St. Louis, defendant, filed its answer on December 15, 1980. On the 9th day of January, 1981, the parties submitted a stipulation...
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