In re Bonhard

MEMORANDUM OPINION AND ORDER

RICHARD L. SPEER, Bankruptcy Judge.

This cause comes before the Court after Hearings on the Trustee’s Objection to the Claim of the State of Ohio, Department of Taxation (hereinafter "State”). At the Hearings, the parties had the opportunity to present the arguments and evidence they wished the Court to consider in reaching its decision. The Court has reviewed the arguments and evidence presented, as well as the entire record in this matter. Based upon that review, and for the following reasons, the Court finds that the Claim of the State for treatment as a priority…