MEMORANDUM OF OPINION AND ORDER
RANDOLPH BAXTER, Bankruptcy Judge.
I.
The matter before the Court is an evidentiary hearing on the objection of The Highland Group, Inc. (Debtor) to a claim filed by J.C. Penney Company, Inc. (J.C. Penney). The Court has considered the pleadings, adduced testimony, admitted evidence, and the record, generally, to arrive at the following findings and conclusions:
II.
Tim Beight purchased a trailer...
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