REASONS FOR DECISION
GERALD H. SCHIFF, Bankruptcy Judge.
James Hamilton Needham and Janell Renae Cole Needham ("Debtors") filed a voluntary petition for relief under chapter 11 of the Bankruptcy Code on February 8, 1999, and on that day an order for relief was duly entered. The case was subsequently converted to a case chapter 7. The Debtors have received their discharge.
The Debtors filed two separate objections to claims, one titled
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