MEMORANDUM OF DECISION AND ORDER
HURLEY, District Judge.
Pending before the Court is an appeal from the March 12, 2004 order of United States Bankruptcy Judge Stan Bernstein by the trustee of the Estate of Mary A. Testaverde ("Trustee"). For the reasons that follow, Trustee's appeal is denied and Judge Bernstein's order is affirmed.
The relevant facts and procedure are set forth in Judge Bernstein's order:
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