MEMORANDUM OPINION1
KEVIN GROSS, Bankruptcy Judge.
I. INTRODUCTION
The Court is issuing its opinion following a trial on June 26, 2008. The adversary proceeding involves the effort of George L. Miller, Chapter 7 Trustee ("Trustee") to avoid and recover pre-petition transfers from defendant. The Trustee has not proceeded against the unnamed defendants. For the reasons explained below...
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