MEMORANDUM DECISION
THOMAS C. BRITTON, Bankruptcy Judge.
The plaintiff liquidating trustee under a confirmed chapter 11 plan seeks avoidance under 11 U.S.C. § 547(b) of alleged preferential transfers in the amount of $104,000 made by the debtor to the defendant. Defendant has answered and the matter was tried on July 11.
The answer presents a number of affirmative defenses questioning this court's jurisdiction. Defendant has not pursued these...
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