MEMORANDUM
DuBOIS, District Judge.
I. INTRODUCTION
4th Walnut Associates, L.P. ("Creditor") appeals from a decision of the United States Bankruptcy Court for the Eastern District of Pennsylvania sustaining in part and denying in part the objections of 400 Walnut Associates, L.P. ("Debtor") to Creditor's Proof of Claim. For the reasons that follow, the Court reverses the ruling of the Bankruptcy Court with respect to Creditor's claim for...
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