MEMORANDUM OF OPINION CONCERNING DEBTOR'S OBJECTION TO CLAIM NO. 45
JOHN C. AKARD, Bankruptcy Judge.
On October 3, 1978 Harold L. Perry, an attorney of Oakland, California, filed a Proof of Claim (No. 45 on the Court's Claim Docket) on behalf of Harold B. DeJulio (DeJulio) and Texas Land Venture, a limited partnership (TLV). The Proof of Claim
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