In Re Chicago Partnership Board, Inc.

MEMORANDUM OPINION

JOHN H. SQUIRES, Bankruptcy Judge.

This matter comes before the Court on the motion of J. William Holland, as Trustee (the “SIPA Trustee”) for the liquidation of the business of the Chicago Partnership Board, Inc., and a hearing on the opposition to his determination regarding the claim of Fifth Third Bank of Northwestern Ohio, N.A., as Trustee for the F.M. Koch (d/b/a Kelko Products) Corporation Profit Sharing Plan (“Fifth Third Bank”). For the reasons set forth herein, the Court sustains the determination of the SIPA Trustee to disallow the claim of Fifth Third Bank in full.