OPINION
WILLIAM H. GINDIN, Chief Judge.
PROCEDURAL BACKGROUND
The Chapter 11 Official Committee of Unsecured Creditors (hereinafter "committee") commenced the within adversary proceeding seeking to avoid certain payments made by debtor to the United States Department of Labor (hereinafter "Department") as preferential transfers, in violation of 11 U.S.C. § 547. The committee filed a motion for summary judgment in accordance with F.R.B.P. 7056...
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