MEMORANDUM OPINION
JACK CADDELL, Bankruptcy Judge.
This matter is before the Court on a complaint filed by the debtor-in-possession, Anderson-Smith & Associates, Inc. (hereinafter "Debtor"), seeking a determination by this Court that certain transfers of property made by the Debtor to Xyplex, Inc. (hereinafter "Xyplex"), constituted preferential transfers within the meaning of section 547(b) of the Bankruptcy Code. Xyplex denied the allegations set forth...
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