MEMORANDUM OPINION SUSTAINING OBJECTION TO CLAIM
LARRY E. KELLY, Chief Judge.
The State of Arizona, ex rel, Arizona Department of Revenue (hereafter "Arizona") timely filed its proof of claim in the individual Chapter 7 bankruptcy case of Charles Blanton and Brenda Blanton on February 3, 1989. Arizona had timely filed a Proof of Claim for the same debt in the Chapter 7 bankruptcy case of Texas Painter Craft, Inc. (hereafter "TPC"). TPC is a corporation...
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