MEMORANDUM OPINION AND ORDER
A. THOMAS SMALL, Chief Judge.
The matters before the court are Transamerica Commercial Financial Corporation's objections to claims. A hearing was held in Raleigh, North Carolina on January 20, 1994.
The chapter 7 debtor, Tart's T.V., Furniture and Appliance Company, Inc., operated a chain of appliance stores in North Carolina and South Carolina. The debtor closed its doors to the public on October 5, 1990, and effectively...
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