OPINION
EMIL F. GOLDHABER, Chief Judge:
The essence of the dispute in the case at bench is whether we should sustain the trustee's objection to a proof of claim filed by a retail purchaser of carpet on the basis that the customer received in substance the same type of carpet he ordered. For the reasons stated herein, we conclude that the trustee's objection should be sustained.
We summarize the facts of this case as follows:
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