OPINION AND ORDER
THOMAS C. GIBBONS, Bankruptcy Judge:
This matter is before the court on objections by Injection Molding Corporation (hereinafter "debtor") to proofs of claim filed by the Internal Revenue Service (hereinafter "IRS") for both pre-petition and post-petition taxes. For the reasons provided herein, we find the debtor's objections are without merit and, therefore, denied.
The facts are as follows. On or about April 20, 1982, the debtor...
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