OPINION
EMIL F. GOLDHABER, Chief Judge:
The predominant issue in this case is whether under 11 U.S.C. § 547(b) of the Bankruptcy Code ("the Code") the trustee may avoid an alleged preferential transfer made by the debtor in satisfaction of an obligation guaranteed by an insider. For the reasons stated herein, we conclude that the trustee has not met his burden of proving the elements set forth in § 547...
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