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IN RE PIERSON

No. 08-32793.

447 B.R. 840 (2011)

In re Stephen/Betty PIERSON, Debtor(s).

United States Bankruptcy Court, N.D. Ohio.

March 25, 2011.

Attorney(s) appearing for the Case

Gordon R. Barry, Toledo, OH, for Betty J. Pierson, Stephen G. Pierson.

Patti H. Bass, Tucson, AZ, Alane A. Becket, Becket & Lee LLP, Malvern, PA for eCAST Settlement Corp.

Henry J. Geha, III, Roetzel & Andress, Toledo, OH, for Structured Investments Co., LLC.

Thomas J. Kelley, Toledo, OH, for Directions Credit Union.

Stacey A. O'Stafy, Manley Deas & Kochalski LLC, Columbus, OH, for JPMorgan Chase Bank N.A.

Richard J. Szczepaniak, Toledo, OH, for Structured Investments Co., LLC.

Elizabeth A. Vaughan, Office of the Chapter 13 Trustee, Toledo, OH, for John P. Gustafson.

DECISION AND ORDER

RICHARD L. SPEER, Bankruptcy Judge.

This cause comes before the Court after an Evidentiary Hearing on the Debtors' Objection to the Claim of Structured Investments Company, Claim No. 28. At the conclusion of the Hearing, the Court took the matter under advisement so as to afford the opportunity to further consider the evidence and arguments presented by the Parties. The Court has now had this opportunity, and for the reasons now...

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