MEMORANDUM OPINION
BERNARD MARKOVITZ, Bankruptcy Judge.
Thomas Laczynski has filed a proof of claim in the amount of $301,998.17. He seeks $221,998.17 in unpaid sales commissions to which he claims entitlement and $80,000.00 in unpaid salary which he claims was guaranteed.
Debtor North American Communications, Inc. ("NAC") has objected to the proof of claim. NAC concedes that Laczynski is entitled to sales commissions in the amount of $77...
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