MEMORANDUM OPINION
REBECCA B. CONNELLY, Bankruptcy Judge.
At Roanoke in said District this 30th day of October, 2012:
On September 11, 2012, the Court held a hearing on the Chapter 7 Trustee's (the "Trustee") Objection to Claim #8-1 of Daniel Porter. After considering the evidence provided at the hearing and the arguments of the parties, the Court makes the following findings of fact and conclusions of law.
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