MEMORANDUM OPINION AND ORDER
RICHARD L. SPEER, Bankruptcy Judge.
This cause comes before the Court on Motion to Modify Claim of the Small Business Administration. Two informal Hearings were held on this matter, after which the parties agreed that the issues presented were primarily questions of law. Accordingly, the parties submitted Briefs, and the exhibits that they wished the Court to consider in reaching its decision. The Court has reviewed the Briefs...
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