MEMORANDUM OF DECISION AND ORDER
SPATT, District Judge.
This appeal arises from a July 8, 2004 Order by United States Bankruptcy Judge Melanie L. Cyganowski that denied a motion by Beneficial Homeowner Service Corporation ("Beneficial" or the "Appellant") to vacate a Judgment that was previously entered against it based on its failure to comply with a discovery subpoena and to compel Marc A. Pergament, the Chapter 7 Trustee ("Pergament" or the "Trustee"...
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