MEMORANDUM OPINION
JOHN H. SQUIRES, Bankruptcy Judge.
This matter comes before the Court on the objection of Frederick J. Grede, the Liquidating Trustee (the "Trustee") for the Sentinel Liquidation Trust and estate representative for the estate of Sentinel Management Group, Inc. ("Sentinel"), to claim number 90 filed by GAMAG Black & White, Ltd. ("GAMAG"). For the reasons set forth herein, the Court sustains the objection and disallows the claim...
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