Matter of Head

MEMORANDUM OPINION

THOMAS B. BENNETT, Bankruptcy Judge.

I. Background

Based on the same reason, the trustee of the chapter seven bankruptcy estate of Beverly P. Head, Jr., André M. Toffel (Toffel), has objected to virtually all claims filed by creditors of Mr. Head. One such claim objected to is that of Henry Tyler Construction Company, Inc. (Henry Tyler). The salient exception to Toffel’s blanket objection is the claim filed by Thomas E. Reynolds, in his capacity as trustee for the bankruptcy estate of Costa and Head Land Company (Costa & Head), a partnership. The majority of creditors…