MEMORANDUM RULING
ROBERT SUMMERHAYS, Bankruptcy Judge.
The present matter before the court is JAG Construction Services, Inc.'s objection to the proof of claim of J&B Boat Rental, LLC. The court held oral argument on JAG's objection and took the matter under advisement following the hearing. After reviewing the parties' submissions, arguments, and the relevant authorities, the court rules as follows.
BACKGROUND
JAG was a sub-contractor...
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