In re Allied Consol. Indus., Inc.

John P. Gustafson, United States Bankruptcy Judge

This case is before the court on Trustee John Lane's ("Trustee") Amended Objection to Claim Number 8 ("Objection"). [Doc. # 474]. Claimant Ohio Department of Taxation ("ODT") filed a Response that incorporates its responses to Trustee's original Objection. [Doc. ## 489, 262, 269]. After a trial on the Objection was held on September 24 and 25, 2018, Trustee and ODT filed post-trial briefs [Doc. ## 587, 589], proposed findings of fact/conclusions of law [Doc. ## 588, 590], and responses to each other's post-trial briefs. [Doc. ## 591, 592].

In…