Trustee filed adversary complaint against defendant shipping agent, seeking to recover payments defendant received from debtor as preferences. Defendant filed a third-party complaint against four railroads, claiming that it was simply a conduit for debtor's payment of railroad shipping charges. Railroads moved to dismiss the third-party complaint, arguing that the bankruptcy court lacked jurisdiction over defendant's claims against them. The bankruptcy court entered an order dismissing the third-party complaint, which incorporated oral findings made from the bench. Defendant failed to designate the transcript of the bankruptcy court's findings as part of the appellate record. Concluding that it could not determine why the complaint had been dismissed from the record before it, the district court vacated the bankruptcy court order and remanded for further proceedings on subject matter jurisdiction issues.