OPINION
CHARLES SCHWARTZ, Jr., District Judge.
This matter is before the Court on appeal from the Bankruptcy Court's Order of April 15, 1988, denying the Motion to Disallow and Objection to Allowance of Claim filed by Executive Office Centers, Inc. ("EOC"), the debtor-appellant.
On January 27, 1987, EOC filed a voluntary petition for Chapter 11 reorganization
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