MEMORANDUM
JOAN N. FEENEY, Bankruptcy Judge.
The matter before the Court is the "Chapter 7 Trustee's Second Set of Objections to Claims" (the "Objection to Claims"). Mark G. DeGiacomo, the Chapter 7 Trustee (the "Trustee") of the debtors, Jeffrey L. Allen ("Allen") and Rita M. Allen (collectively, the "Debtors") objects to the amended priority proof of claim filed by Allen on March 27, 2006 asserting 'amounts due to the...
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