MEMORANDUM OPINION
THOMAS M. TWARDOWSKI, Chief Judge.
At issue before the Court are Proofs of Claim Numbers 276 and 277 which were filed in the above case by Jerome Shulman and Lee Swede, respectively, to which objections have been filed by the Official Committee of Unsecured Creditors. Claim number 276 is in the amount of $300,000.00 and claim number 277 is in the amount of $100,000.00. In all other respects, the claims are identical and are based on the...
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