In re Coultrap

OPINION AND ORDER SUSTAINING DEBTOR’S OBJECTION TO CLAIM OF OHIO DEPARTMENT OF TAXATION

BARBARA J. SELLERS, Bankruptcy Judge.

This matter is before the Court on the debtor’s objection to the proof of claim filed by the Ohio Department of Taxation. The Ohio Department of Taxation opposed the objection, and the Court conducted a hearing on December 10, 1999. Following the hearing, the Ohio Department of Taxation submitted a memorandum in support of its claim. This contested matter is now ready for decision.

This Court has jurisdiction over this matter pursuant to 28 U.S.C. § 1334 and *124the General…