MEMORANDUM OPINION
JOHN H. SQUIRES, Bankruptcy Judge.
This matter comes before the Court on the claim of United Consolidations, Inc. ("United") and on the objection filed by Alex D. Moglia, as Trustee of the Chapter 7 estate of DeMert & Dougherty, Inc. (the "Trustee"). For the reasons set forth herein, the Court hereby sustains the Trustee's objection to United's claim and disallows the claim in full.
I. JURISDICTION AND PROCEDURE...
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