MEMORANDUM OPINION AND ORDER
DEBTOR'S OBJECTION TO CLAIM NO. 39
JAY L. GUECK, Bankruptcy Judge.
I. INTRODUCTION
IntraWest Bank of Denver (formerly the First National Bank of Denver, (hereinafter "IntraWest" or "Bank")) filed a proof of claim as an unsecured claimant in the personal bankruptcy of Elmer D. Werth (hereinafter "Werth"). This claim is denominated as Claim No. 39, and is for approximately $525,630.00 plus accrued interest. The...
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