MEMORANDUM DECISION
FREDERICK A. JOHNSON, Chief Judge.
INTRODUCTION
This bankruptcy case began on January 21, 1983 when the debtor, C.E.N., Inc. ("debtor") filed a voluntary Chapter 11 Case. The debtor was in the business of fabricating, selling and servicing wood stoves under the corporate names of Madawaska Energy Corporation ("M.E.C.") and Madawaska Energy of New England. The claimant involved in the instant case, Edward C. Noyes, was the President...
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