This adversary proceeding involved the attempt by the trustee to recover from the defendant certain payments made by the debtor to the defendant within 90 days preceding the bankruptcy filing on the ground that such payments constituted avoidable preferential transfers under section 547.  The payments were made in furtherance of an arrangement put in place by the president and sole owner of the debtor in which the defendant used its credit standing to acquire fuel oil product for the debtor and for which the debtor was to pay the defendant before the payments for the fuel product and accompanying Virginia taxes were due to be paid.  The debtor paid the obligations incurred but in certain instances not until after the defendant was obliged to use its own funds to satisfy the obligations.  Parties filed stipulations and agreed upon the proper application of the "new value" defense under section 547(c)(4).  The question turned on whether the defendant or the debtor was the party legally responsible to pay such obligations.  Court held that the debtor was the entity legally liable, and the debtor's payment of such taxes could not be grounds for recovery by the trustee as a preferential transfer under section 547(b).  The parties did not intend the use of the defendant's credit standing to obtain fuel for the debtor to be a contemporaneous exchange of new value because it was clearly intended to be a credit arrangement whereby the defendant extended credit to the debtor on a short term basis.  Court also held that the debt was not incurred in the ordinary course of business of the defendant under section 547(c)(2).  Court awarded judgment in favor of the trustee, but declined to award pre-judgment interest.