OPINION
EMIL F. GOLDHABER, Bankruptcy Judge:
The issue before us arises out of the debtor's objections to claims for commissions and vacation pay filed by one Nicholas Guilbert ("Guilbert"), pursuant to an employment contract between Guilbert and the debtor. Guilbert's first claim (No. 48), is for $24,443.75, consisting of $480.75 vacation pay and $23,963.00 for commissions due on certain sale orders. His second claim (No. 49), is for a $5,500.00 administrative...
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