Friede Goldman Halter, Inc. v. Aircomfort, Inc. (In Re Consolidated FGH Liquidating Trust)

OPINION

EDWARDS R. GAINES, Bankruptcy Judge.

The matter before the court is the Complaint to Avoid Preferential Transfers filed by Friede Goldman Halter, Inc., and its affiliated jointly administered debtors in possession and the Official Unsecured Creditors Committee of Friede Goldman Halter, Inc., against Aircomfort, Inc. The Consolidated FGH Liquidating Trust was subsequently substituted as party plaintiff. Having considered the pleadings and mem-oranda filed by the parties, the evidentiary presentation and testimony of witnesses, and the closing arguments of counsel, the court concludes…