MEMORANDUM DECISION
TIMOTHY A. BARNES, Bankruptcy Judge.
The matter before the court is the Motion To Dismiss the Second Amended Adversary Complaint To Avoid and Recover Avoidable Transfers and Disallow Claims (the "Motion To Dismiss") [Docket No. 51] of Wisenbaker Builder Services Ltd. and Wisenbaker Builder Services, Inc. (collectively "Wisenbaker" or "Defendants").
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