MEMORANDUM OPINION
WILLIAM L. STOCKS, Chief Judge.
This case came before the court on October 22, 1996, for hearing upon the Debtor's objection to claim no. 312 of Aetna Life Insurance Company ("Aetna") in the amount of $86,022.73. Margaret R. Costley appeared on behalf of the Debtor and Kenyann G. Brown appeared on behalf of Aetna. The Debtor's objection raises the issue of whether Aetna's claim for unpaid insurance premiums is entitled to priority...
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