MEMORANDUM ORDER
JORDAN, District Judge.
I. INTRODUCTION
Presently before this court is an appeal by Rockwell International Corporation ("Rockwell") from the May 16, 2003 Order of the bankruptcy court sustaining Harnischfeger Industries, Inc. ("Debtor" or "Hll") objection to Rockwell's claim number 7082 (Docket Item ["D.I."] 10, Ex. M at 0785; the "Order."). For the reasons that follow, that Order is affirmed.
II. BACKGROUND
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