MEMORANDUM OF DECISION
WILLIAM HILLMAN, Bankruptcy Judge.
I. INTRODUCTION
The matters before the Court are the Debtor's Objection to Claim of Town of Saugus (the "Claim Objection") filed by Rick J. Bernbaum (the "Debtor"), the Town of Saugus's Amended Reply to Debtor's Objection to the Town's Proof of Claim for Outstanding Municipal Debts for the Property Located at 118 Fairmount Avenue, Saugus, Massachusetts (the "Reply") filed by the Town...
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