ROGER TITUS, District Judge
Having considered the briefs filed by the parties, the record on appeal, the arguments presented by counsel at a hearing held on February 23, 2004, and for the reasons stated in the Memorandum Opinion filed in conjunction with this Order, it is this 12th day of April, 2004, by the United States District Court for the District of Maryland,
ORDERED, that the decision of the Bankruptcy Court is, and shall be, REVERSED; it is FURTHER ORDERED, that the case is, and shall be, REMANDED to the Bankruptcy Court for further proceedings; and it is
FURTHER ORDERED, that the Clerk is directed to close the case.