MEMORANDUM OF OPINION AND ORDER
RANDOLPH BAXTER, Bankruptcy Judge.
This matter came on for hearing upon the Trustee's objection to a claim filed against the Debtor's estate by the Internal Revenue Service (IRS). Pursuant to Rule 7052, Bankr.R., the following constitutes the Court's findings:
I.
This is a core proceeding under provisions of 28 U.S.C. 157(b)(2)(B), with jurisdiction further conferred...
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