MEMORANDUM OPINION
COOPER, District Judge.
This matter comes before the Court on the appeal by Andrea Dobin, Trustee ("the Trustee") and cross-appeal by Presidential Financial Corporation of Delaware Valley ("Presidential") of, inter alia, the Bankruptcy Court's February 19, 2004, order granting the Trustee summary judgment and ordering relief of $0.00 ("2-19-04 Order").
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