MEMORANDUM
GEORGE C. PAINE, II, Bankruptcy Judge.
This matter is before the court on the Chapter 7 trustee's objection to a portion of the claim filed by Tennessee Department of Employment Security, hereinafter referred to as "Creditor") in the amount of $48,745.68. The trustee contends that the creditor is only entitled to a priority claim for prepetition unemployment compensation payments in the amount of $10,991.78. The creditor argues that its entire...
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