OPINION AND ORDER ON OBJECTION TO CLAIM
R. GUY COLE, Jr., Bankruptcy Judge.
I. Facts
Suburban Motor Freight, Inc. ("Debtor") filed a voluntary petition under Chapter 11 of the Bankruptcy Code on February 27, 1987. The Bureau of Workers' Compensation ("Bureau") filed a proof of claim on July 20, 1987, founded upon the Debtor's failure to pay workers' compensation premiums as required by Ohio Revised Code § 4123.35. The claim classifies...
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