DECISION AND ORDER
RUDOLPH T. RANDA, Chief Judge.
The Creditor-Appellant, Wisconsin Department of Workforce Development, ("Department") appeals the September 26, 2007, bankruptcy court order disallowing priority status for the Department's $17,075.35 claim for food stamp overpayments. The Department's claim arises from its determination that the Debtor, Rose M. Ratliff ("Ratliff'), received food stamp overpayments from May 2002 through December 31, 2006...
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