MEMORANDUM OPINION
THOMAS H. FULTON, Bankruptcy Judge.
THIS ADVERSARY PROCEEDING is before the Court upon the cause of action brought by Plaintiff against Defendants pursuant to 28 U.S.C. §§ 157(a) and (b). For the reasons set forth below, the Court determines that Debtor may not avoid the transfers under 11 U.S.C. § 547(c)(8). By virtue of 28 U.S.C. § 157(b)(2)(F), this is a core proceeding. The following constitutes the Court's Findings...
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