MEMORANDUM OPINION AND ORDER
ROBERT L. BERRY, Bankruptcy Judge.
This matter comes on for consideration of an objection by the debtor, Magic Circle Energy Corporation ("Magic Circle") to a proof of claim filed by B.J. Hughes Services, a division of Hughes Tool Company ("Hughes"). After a hearing on the matter, the court requested that the parties file a stipulation of facts and any further legal memoranda in support of their respective positions. Pursuant...
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