In Re Sanborn, Inc.

MEMORANDUM OF DECISION

HENRY J. BOROFF, Bankruptcy Judge.

Before the Court for determination is an “Objection and Counterclaim to Proofs of Claim of Mark 0. Henry and Related Entities” 1 (the “Objection”) filed by Sanborn, Inc. (“Sanborn” or the “Debtor”). The Debt- or argues that four proofs of claim (the “Henry Claims”) filed by Mark O. Henry (“Henry”) in his individual capacity, in his capacity as Treasurer of Cash Energy, Inc. (“CEI”), and in his capacity as Trustee of Hampshire Realty Trust (“HRT”) should be disallowed in their entirety. 2

I. Factual Background

In a May 22, 1995 decision…