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IN RE SMITH AND SONS PAVING CO.

No. 04-51504.

333 B.R. 364 (2005)

In re SMITH AND SONS PAVING CO., Debtor.

United States Bankruptcy Court, M.D. North Carolina. Winston-Salem Division.

October 31, 2005.

Attorney(s) appearing for the Case

Gene B. Tarr, Lead Attorney, Winston-Salem, NC, for Debtor.

MEMORANDUM OPINION

WILLIAM L. STOCKS, Bankruptcy Judge.

This case came before the court on October 6, 2005, for hearing upon the Debtor's objection to the amended proof of claim of Carolina Tractor & Equipment Company ("Carolina Tractor"). Gene B. Tarr appeared on behalf of the Debtor and James B. Spouse, Jr. appeared on behalf of Carolina Tractor. Having heard the evidence and arguments of counsel, the court finds and concludes as follows:

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