In re Oxford Royal Mushroom Products, Inc.

OPINION

EMIL F. GOLDHABER, Chief Judge:

The focus of the controversy at hand is whether the “cause” requirement of 11 U.S.C. § 502(j) and Bankruptcy Rule 3008 is an additional implicit element required for disallowance of a claim under 11 U.S.C. § 502(d). On the basis of the reasons ex*927pressed herein, we conclude that it is not, and we will therefore disallow the claim at issue.

The facts of this controversy are as follows:1 A creditor, Londonderry Mushroom Farms, Inc. (“Londonderry”), filed a proof of claim (No. 98) against the bankruptcy estate for $209,846.34 for prepetition merchandise sold…