MEMORANDUM OF DECISION
JAMES H. WILLIAMS, Bankruptcy Judge.
Pending before the Court is a Motion for Allowance of Claim/Right of Recovery filed by EWI, Inc. (EWI). Transue & Williams Stamping Co. (T & W) filed a response in opposition to the motion to which EWI has replied. After carefully considering the positions taken by the respective parties, the Court finds that EWI's motion should be DENIED.
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