MEMORANDUM DECISION BASIL H. LORCH III, Bankruptcy Judge. This matter was initiated by the chapter 7 trustee ("Trustee") on July 28, 2009, and, after the parties stipulated to the entry of partial summary judgment in open Court on April 3, 2012 [ see Doc. 59], the remaining four counts of the Trustee's complaint were tried to the Court on May 3, 2012. Having considered the foregoing, and being otherwise duly and sufficiently advised, the Court, for the reasons set forth herein, enters...