MEMORANDUM OPINION
ROBERT McGUIRE, Chief Judge.
This case comes before the court as a result of an objection filed by the debtor, AMWC, Inc., d/b/a American Wholesale Club ("AMWC") to a claim of $113,913.99 held by Tobacco Sales Company ("Tobacco") on the grounds that Tobacco failed to file a timely proof of claim. The court heard oral argument on March 10, 1989 and the parties later submitted briefs. Tobacco filed an amended supplemental affidavit on May...
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