MEMORANDUM OPINION AND ORDER
RICHARD L. SPEER, Bankruptcy Judge.
This cause came to be heard upon Debtor's Objection to the Proof of Claim of Blue Cross-Blue Shield, No. 245. Appearing at the hearing were George Ferstle, Attorney for the Debtor-Objector I.A.M., Inc., and M. Marsh McJunkin and John S. Dorrell, Attorneys for claimant Blue Cross-Blue Shield (hereafter Blue Cross). All parties agree to this Court's determination of the issue based upon the testimony...
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