JEFFERY P. HOPKINS, Bankruptcy Judge.
This is a preference action, pursuant to 11 U.S.C. § 547(b), whereby Plaintiff, Smith Road Furniture, Inc. f/k/a Bell Furniture Industries, Inc. ("Plaintiff") seeks to avoid and recover an alleged transfer of $2,151.80 from Defendant, Able Computer Systems, Inc. ("Able Computer" or "Defendant")...
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