California State Board of Equalization v. Advance Schools, Inc. (In Re Advance Schools, Inc.)

ORDER

LAWRENCE FISHER, Bankruptcy Judge.

This matter coming on to be heard upon the Objection of Advance Schools, Inc., Debtor, to Claim No. 95 as amended filed by the California State Board of Equalization in the amount of $69,056.54, and

The Court having examined the Claim and the Objection thereto filed in this matter, and having received and examined the evidence adduced and the Stipulation of Facts entered into by the parties, and having heard the testimony of a witness and arguments of counsel, and having received and examined Memoranda of Law in support of the respective positions of the…