MEMORANDUM OPINION
DOUGLAS 0. TICE, JR., Chief Judge.
Hearing was held April 29, 2004, on trustee Keith L. Phillips' objections to claim numbers 744, 745, 746, 747, 749, 789, and 790 filed by creditor BP Products North America, Inc., f/k/a Amoco Oil Company. Each of Amoco's proofs of claim were identical and alleged that Amoco held a § 507(a) priority claim against debtors Fas Mart Convenience Stores, Inc., et al., for $5,100,000.00 plus interest...
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