ORDER
JAMES J. BARTA, Bankruptcy Judge.
This Order addresses the objections of Debtor Hy-Test, Inc. to a proof of claim of the Missouri Department of Revenue (Claim Objection No. 56), and the objections of Debtor L.J. O'Neill Shoe Company to a proof of claim of the Missouri Department of Revenue (Claim Objection No. 55).
This Court has jurisdiction of this proceeding pursuant to 28 U.S.C. §§ 157 and 1334, 11 U.S.C. §§ 105 and...
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