MEMORANDUM OPINION
PAUL W. GRIMM, District Judge.
Merrill Cohen, in his capacity as Chapter 7 Trustee for Debtor Environmental Preservation Associates, Inc. d/b/a USA Lights ("EPAI"), and K&S Muirkirk Associates ("K&S"), Appellants, have filed an appeal from the United States Bankruptcy Court for the District of Maryland's August 14, 2012 Memorandum of Decision ("Bankr. Ct. Dec.") and Order, ECF Nos. 1-1 & 1-2. In that...
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