MEMORANDUM OF DECISION
FREDERICK A. JOHNSON, Chief Judge.
INTRODUCTION
The Trustee in this adversary proceeding seeks to avoid and recover for the benefit of the debtor's estate certain preferential transfers made by the debtor to the defendant, Adkin Plumbing & Heating Supply Co., Inc. (Defendant).
The debtor filed a voluntary Chapter 7 petition on August 25, 1987. It is undisputed that the debtor made two payments to the defendant...
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