FINDINGS OF FACT AND CONCLUSIONS OF LAW
T.M. WEAVER, Chief Judge.
This matter came on for trial on the adversary complaint of the plaintiff, Rocin Liquidation Estate (the "Estate"), seeking avoidance of certain alleged preferential transfers and recovery of their monetary value. The transfers in question were payments made by the debtor Rocor International, Inc. ("Rocor" or "debtor") to the defendant, Alta AH & L ("Alta") for the purpose of providing...
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