MEMORANDUM OPINION
PETER J. WALSH, Bankruptcy Judge.
This is the Court's ruling following a three-day trial on HomePlace of America, Inc.'s ("HomePlace") Code § 547 complaint against Salton, Inc. ("Salton") to recover $3,522,561.09 of transfers made during the preference period. For the reasons set forth below, the Court finds in part for HomePlace and in part for Salton.
BACKGROUND
HomePlace and related entities operated super-stores...
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