MEMORANDUM OPINION
THOMAS J. CATLIOTA, Bankruptcy Judge.
Before the Court is Debtor's Objection to Claim of TransCanada Pipelines Limited [Claim No. 37] filed by USGen New England Inc., the reorganized debtor ("USGen"), on April 12, 2005 at Docket No. 1620. On May 18, 2005, TransCanada Pipelines, Ltd. ("TransCanada") filed a response to the objection at Docket No. 1716. The Court held a trial on the objection and response from March 3, 2008 through March...
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