MEMORANDUM OPINION
RICHARD N. DeGUNTHER, Bankruptcy Judge.
This matter comes before the Court on Cross-Motions for Summary Judgment arising from a Complaint under Section 547. Attorneys James E. Stevens, Ronald R. Peterson, and David M. Neff represent the Debtors, Cannon Ball Industries Inc. (Cannon Ball) and BMC America, Inc. (BMC). Attorneys Robert W. Gettleman, Timothy R. Casey, Kim M. Casey, and David P. von Ebers represent the Defendant, Sequa Corporation...
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