(grain operator debtor and the company- also a debtor- stored grain for grain dealer; dealer discovered debtor was selling its grain and removed its grain from debtor’s possession after discovering the theft but before bankruptcy filed; trustee alleged grain seized by dealer was commingled with grain owned by debtor and constituted property of bankruptcy estate; court held because grain was seized by dealer was not in debtor’s possession during bankruptcy and dealer need not account for grain or its value; court also held that dealer was not insider because debtor had stolen more than one million bushels of grain from dealer so there should be no avoidance of a preferential transfer; for similar reasons, court held dealer’s removal of its grain was also not fraudulent; dealer’s motion to dismiss trustee’s complaint allowed).