OPINION AND ORDER
GEORGE FRANCIS BASON, Jr., Bankruptcy Judge.
This adversary proceeding arose as a result of a transfer from Auto-Train Corporation (the "Debtor") to Finalco Incorporated ("Finalco"). The Debtor transferred a total of $8,493.69 to Finalco by two checks, both dated July 25, 1980, in payment for nine months of taxes, insurance and late charges due under a lease agreement between it and Finalco. On September 8, 1980, the Debtor filed for Chapter...
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