MEMORANDUM-DECISION AND ORDER
ROBERT E. LITTLEFIELD, JR., Bankruptcy Judge.
The matter before the court is Debtors' Motion Objecting to Claim Pursuant to 11 U.S.C. § 502. The court has jurisdiction over this matter pursuant to 28 U.S.C. §§ 157(a), 157(b)(1), 157(b)(2)(B) and 1334(b).
FACTS
The court makes the following findings of fact based on the parties' joint stipulation of facts...
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