MEMORANDUM
MARK B. McFEELEY, Bankruptcy Judge.
THIS MATTER is before the Court on the Trustee's Objection to Claim # 15 of NextBank, NA/B-Line, LLC (the "Objection") filed on June 22, 2006. B-Line, LLC filed a Response to the Objection (the "Response"). Having reviewed the Objection, the Response, the applicable statutes, rules and case law, and being otherwise sufficiently informed, the Court will disallow the Claim and in connection therewith finds:
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