OPINION
RUSSELL, Bankruptcy Judge.
Creditors filed proofs of claim against the debtors, a public company and its wholly-owned subsidiary. The claim against the parent company was based upon a state court judgment for fraud, conversion and breach of fiduciary duty; the proof of claim against the subsidiary was based upon the same facts, but without an underlying judgment. The debtors moved to have the claims against them disallowed or estimated as $0, contending...
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