MEMORANDUM OF DECISION
JAMES A. GOODMAN, Bankruptcy Judge.
On April 26, 1984, the debtors filed a voluntary bankruptcy petition under Chapter 7 of the United States Bankruptcy Code in the United States Bankruptcy Court for the District of Maine. This dispute arises out of two proofs of claim filed by the State of Maine, Department of Environmental Protection, Maine Hazardous Waste Fund (the State of Maine). This matter is a core proceeding and the facts...
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