MEMORANDUM DECISION DENYING MOTIONS FOR PARTIAL SUMMARY JUDGMENT
STUART M. BERNSTEIN, Bankruptcy Judge.
Sheila M. Gowan, the chapter 11 trustee of the estate of Dreier LLP (the "plaintiff" or "Trustee"), commenced these two adversary proceedings (hereinafter the "Amaranth Proceeding" and the "Westford Proceeding") to recover transfers made in connection with a Ponzi scheme allegedly conducted by Marc S. Dreier ("Marc"), the sole equity partner of Dreier...
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