FINDINGS OF FACT AND CONCLUSIONS OF LAW
JERRY A. FUNK, Bankruptcy Judge.
This case is before the Court on Debtor's Objection to Claim 3 Filed by Douglass Fertilizer & Chemical, Inc. (Doc. 16). Douglass Fertilizer & Chemical, Inc. ("Douglass Fertilizer") filed a proof of claim for $79,381.64 on May 20, 1998. John Boyd Atkins ("Debtor") filed an objection on June 4, 1998. After a hearing held on August 27, 1998 and the presentations of counsel...
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