MEMORANDUM OPINION & ORDER
WILLIAM S. HOWARD, Bankruptcy Judge.
This matter is before the Court on the debtor's Objection to Certain Equipment Lease Claims (Doc. # 518) and the Responses of Heller Financial Leasing, Inc. (Doc. # 536) and IOS Capital, Inc. (Doc. # 551). The debtor has filed a Reply to each of the Responses (Doc. # s 552 and 553). The parties have briefed their positions, a hearing was conducted on March 9, 2000, and the matter...
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