MEMORANDUM
GEORGE C. PAINE, II, Bankruptcy Judge.
This matter is before the court on the motion of Brent Towing Company, Inc. (hereinafter "Brent"), as claimant of the M/V Margaret Brent, to dismiss the third party complaint of Helena Fuel & Harbor Service, Inc. (hereinafter "Helena") on the grounds that this court lacks subject matter jurisdiction. This adversary proceeding was initiated by the trustee to recover several preferential transfers from...
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