MEMORANDUM ORDER
JORDAN, District Judge.
I. INTRODUCTION
Presently before me is an appeal by Steven G. Singer, Chapter 7 Trustee for the American Pad & Paper Estates, ("Appellant") from the October 28, 2003 Order of the Bankruptcy Court which held that the Appellant was barred by the statute of limitations set forth in 11 U.S.C. § 546(a) from avoiding preferential transfers under 11 U.S.C. § 547. (Docket Item ["D.I."] 2, Ex. L; the...
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