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IN RE ALLEGHANY HEALTH, EDUC. AND RESEARCH FOUND.

Nos. 98-25773-MBM to 98-25777-MBM.

321 B.R. 776 (2005)

In re ALLEGHENY HEALTH, EDUCATION AND RESEARCH FOUNDATION, Allegheny University of the Health Sciences, Allegheny University Medical Practices, Allegheny Hospitals, Centennial and Allegheny University Hospitals-East, Debtors. William J. Scharffenberger, As Chapter 11 Trustee of Allegheny Health, Education and Research Foundation, Movant, v. Michelle Kirkland, Respondent.

United States Bankruptcy Court, W.D. Pennsylvania.

March 11, 2005.

Attorney(s) appearing for the Case

David I. Swan, McGuire Woods, L.L.P., Pittsburgh, PA, for trustee.

Robert T. Vance, Jr., Law Offices of Robert T. Vance, Jr., Philadelphia, PA, for Michelle Kirkland.

MEMORANDUM OPINION

M. BRUCE MCCULLOUGH, Chief Judge.

Michelle Kirkland, the instant respondent (hereafter "Kirkland"), has filed two proofs of claim in the instant bankruptcy case, each for an identical amount of $8,341,200.00. The Chapter 11 Trustee for the above-captioned debtors (hereafter "the Trustee") objects to both proofs of claim and requests that each be disallowed in its entirety. For the reasons set forth below, the Court sustains the...

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