Areas Bank v.Kaplan. Situations citing this situation II. MKI’s transfers to MIKA A. The $73,973.21 “loan” MKI transferred $73,973.21 to MIKA, plus the Kaplan events contend that MKI lent the amount of money to MIKA. Marvin concedes that MKI received no value from MIKA in substitution for the “loan.” (Tr. Trans. at 377-78) In the…

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