LAMOUTTE, Bankruptcy Judge.
Before the panel is an appeal from the decision of the bankruptcy court avoiding a pre-petition payment to The Travelers Insurance Company ("Travelers") for the payment of worker's compensation insurance premiums. The bankruptcy court found that this payment was a preferential transfer pursuant to 11 U.S.C. § 547(b).
Of note is a prior decision by the bankruptcy appellate panel involving this same debtor and nearly identical...
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