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IN RE ALLIED DIGITAL TECHNOLOGIES CORP.

Bankruptcy Nos. 00-4020(CGC) to 00-4024(CGC), MISC.Nos. 03-157(KAJ), 03-158(KAJ).

341 B.R. 171 (2006)

In re ALLIED DIGITAL TECHNOLOGIES CORPORATION, et al., Debtors. Georgia-Pacific Corporation and Unisource Worldwide, Inc., Appellants, v. Jeoffrey L. Burtch, Trustee, Appellee.

United States District Court, D. Delaware.

April 4, 2006.

Attorney(s) appearing for the Case

Donna L. Harris, Esq., Cross & Simon, LLC, Wilmington, DE, for Debtors.

Aaron A. Garber, Esq., David S. Fournier, Esq., Pepper Hamilton LLP, Of Counsel: Donald J. Hutchinson, Esq., José J. Bartolomel, Esq., Miller, Canfield, Paddock and Stone, P.L.C., Detroit, MI, Wilmington, DE, for Appellants.

Adam Singer, Esq., Robert W. Mallard, Esq., Cooch and Taylor, Wilmington, DE, for Appellee.

MEMORANDUM OPINION

JORDAN, District Judge.

I. INTRODUCTION

Before me are two appeals by Georgia-Pacific Corporation and Unisource Worldwide, Inc. (collectively, the "Appellants"), seeking reversal of the bankruptcy court's October 31, 2003 Order (the "Order") that denied their motions to dismiss preference claims brought against them by Jeoffrey L. Burtch (the "Trustee"), the trustee for Allied Digital Technologies Corporation, et al...

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