Memorandum Opinion & Order (Re: [25] Notice of Appeal) From District Court regarding civil action no. 07-1399. Judge Doherty/Magistrate Judge Hill: For the reasons stated herein, the Court AFFIRMS the decision of the Bankruptcy Court. Court DENIES ALS's request for relief in connection with ALS's motion for an order declaring it the owner of the vehicle, as well as ALS's motion for an order declaring the Debtor is in arrears to ALS in the amount of $775.51, and remands to the Bankruptcy Court for determination. Accordingly, The Court REMANDS this case to the Bankruptcy Court for further proceedings consistent with this ruling. (melo)