MEMORANDUM OPINION AND ORDER
ASPEN, District Judge:
This is an appeal from an order entered by the Bankruptcy Court for the Northern District of Illinois allowing a disputed claim in a case pending under Chapter 11 of the Bankruptcy Code. The claimant, A. Eicoff & Company ("Eicoff"), asserts that it is due payment for advertising services it performed for the debtor, X-Cel, Inc. ("X-Cel"). X-Cel is an Illinois corporation which formerly operated several...
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