ORDER
JOHN L. PETERSON, Bankruptcy Judge.
In this adversary proceeding, the Plaintiff, a Chapter 13 Debtor, seeks to recover a preference from the Defendant which allegedly resulted from the setoff of a tax refund of $583.00, which was applied against the Debtor's 1980 income tax deficiency. The matter is pending on the Defendant's Motion to Dismiss the Amended Complaint on grounds the Complaint fails to state a claim for relief against the Defendant. Because...
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