TOM CORNISH, Bankruptcy Judge
THIS MATTER comes before the Court for hearing on the 20th day of April, 2005, pursuant to the Objections to Claims (Filed Proofs of Claim) filed March 18, 2005 ("Objection"). Parties in interest appeared as set forth on the appearance docket of the hearing. The Court, having reviewed the Objection and responses thereto, and being otherwise familiar with the matters of record in the above case, and upon hearing the statements of counsel,
FINDS:
1. This Court has jurisdiction pursuant to 28 U.S.C. §§ 157(1) and (2)(B).
2. Notice of the Objection was given to the creditors listed on Exhibit "A" to the Objection and to other parties in interest and is sufficient and proper and in accordance with applicable rules.
3. Except as set forth hereinafter, none of the creditors listed on Exhibit "A" to the Objection filed a response to the Objection. Pursuant to applicable Local Rules, the Court may grant the relief requested in the Objection respecting non-responding parties without further notice or a hearing.
4. The Trustee withdrew her objection to the claims of the Internal Revenue Service without prejudice. The IRS will file amended claims upon the filing of appropriate returns by the Estate. Leave is granted for the filing of such amended claims by the IRS.
5. The objections to claims of the Oklahoma Tax Commission ("OTC") are withdrawn, without prejudice. OTC will file amended claims, including priority claims, and leave to file such amended claims is granted.
6. The claim of NW Tobacco and Candy Company, Inc. should be allowed as set forth on Exhibit "A".
7. In addition to responses filed by the creditors named in the preceding paragraph, responses to the Objection were filed by (or informal discussions are ongoing with) the following creditors:
a. Dave Montgomery;
b. Washington County Tax Collector;
c. Quality Foods;
d. Hiland Dairy Company;
e. ConAgra Foods, Inc.;
f. Arkansas Department of Finance Administration; and
g. Deephaven Enterprises, Inc.
An evidentiary hearing or hearings on the Objection regarding the creditors named in this paragraph will be set by a separate Order on the request of the Trustee.
8. Good cause otherwise exists to grant relief to the extent provided herein.
IT IS THEREFORE ORDERED that the Objections to Claims (Filed Proofs of Claim) is sustained in part as set forth herein. Claims of the creditors shown on Exhibit "A" are disallowed, or allowed in part as unsecured, non-priority claims in the amounts as indicated on Exhibit "A" hereto. Each creditors' claim addressed in the Objection constitutes a separate contested matter under B.R. 9014. This Order is a final order respecting the creditors' claims set forth on Exhibit "A" hereto. The entry of this Order is without prejudice to any rights or powers afforded the Trustee under chapter 5 of the Bankruptcy Code or otherwise.
Exhibit "A" to Order Regarding Debtors' Objections to Claims (Filed Proofs of Claims)
Court's Order Creditor Name Creditor Address POC# Regarding Claims Agee Agee Partnership Deborah Sexton Law Office, 77-24 2766 Millennium Dr., Fayetteville, AR 72703 Disallowed 82-20 82-19 Arkansas Ice Company POB 732, Miami, OK 74355 81-16 Allowed as Oklahoma Ice Company $81,068.62, unsecured, non-priority, for the combined claims of Arkansas Ice and Oklahoma Ice Company Arkansas Tax Commission c/o Office of Revenue Legal 77-69 Counsel, POB 1272, Room Disallowed 2380, Little Rock, AR 72203 Arvest Bank Fayetteville — c/o Kutak Rock LLP, Amy 77-36 Green Acres Wilbourn, 214 W. Dickson St., Fayetteville, AR 72701 Disallowed 77-37 77-35 77-34 Associated Wholesale c/o Mark T. Benedict, Husch 79-49 Grocers Eppenberger, LLC, 1200 Main Street, Suite 1700, Kansas City, MO 64105 Disallowed 77-71 81-13 AWG — Associated Wholesale c/o Mark T. Benedict, Husch 78-27 Grocers Eppenberger, LLC, 1200 Main Street, Suite 1700, Kansas City, MO 64105 Disallowed 80-25 82-33 83-53 85-20 Bank of Gravette c/o Thomas J. McGeady, 80-13 Logan Lowry, LLP, POB 558, Vinita, OK 74301 80-12 85-9 Disallowed 85-7 83-26 82-21 Bank One NPS OH1-1188, P.O. Box 82-12 182223, Columbus, OH Disallowed 43218 BankCorp South c/o Ron Wright, POB 707, 82-46 Muskogee, OK 74402 Disallowed Baxter Springs News 1242 Military Ave., Baxter 81-04 Springs, KS 66713 Disallowed Benenson Capital Company, c/o Hall Estill Hardwick 78-31 LLC Gable Golden Nelson, 320 Allowed as total of S. Boston Ave., Ste. 400, $75,744.33, Tulsa, OK 74103-3708 unsecured, non-priority 78-30 Brenda Hodges (Tracy 9710 East 55th Place, Tulsa, 78-20 Disallowed as to the Cinocca) OK 74146 Estate for distribution purposes only, without prejudice to creditor's rights to proceed against insurance or other source of payment. CS Acquisitions, LLC c/o Gary A. Bryant, Mock 80-33 Schwabe Waldo Elder Reeves Bryant, 14th Floor, Two Leadership Square, 211 Disallowed N. Robinson, Oklahoma City, OK 73102 83-61 CS Wholesale Grocers, Inc. c/o Gary A. Bryant, Mock 81-19 Schwabe Waldo Elder Reeves Bryant, 14th Floor, Two Leadership Square, 211 N. Robinson, Oklahoma City, OK 73102 Disallowed 77-61 85-27 78-35 79-57 82-40 Chill-It Ice Company 1701 North 13th Street, 83-34 Allowed as $791.59, Rogers, AR 72756 unsecured, non-priority Cleaning Solutions POB 1133, Muskogee, OK 79-65 74402 Disallowed 79-64 COFACE North American, Agent for International 81-3 Inc. (International Sourcing) Sourcing Company, Attn: David Miller, POB 2102, Disallowed Cranbury, NJ 06512 Community State Bank 82-18 80-25 Disallowed 85-8 DJM Foods, Inc. c/o J. Patrick Mensching, 83-52 Lyons, Clark, Mensching, Allowed as 616 S. Main Suite 201, $204,721.00, Tulsa, OK 74119 unsecured, non-priority Earthgrains 111 Corporate Ofc. Dr., 200, 78-37 St. Louis, MO 63045 83-63 Allowed as total of 85-29 $67,331.79, 77-66 unsecured, non-priority 80-35 82-42 79-59 81-21 First National Bank of POB 340, Sallisaw, OK 82-7 Sallisaw 74955 82-15 82-16 Disallowed 82-5 82-9 82-6 82-8 First State Bank of Heavner c/o Dianne L. Smith, 2502 85-19 East 21st Street, Tulsa, OK Disallowed 74114 Flemings Foods c/o Steven W. Bugg, McAfee 77-60 Taft, 10th Floor, Two Leadership Square, 211 N. Robinson, Oklahoma City, Allowed as total of OK 73102 $465,030.00 85-26 unsecured, non-priority 83-60 82-39 81-18 80-32 79-56 General Motors Acceptance POB 901025, Fort Worth, TX 82-4 Corporation 76101 Disallowed 82-3 Great American Leasing POB 609, Cedar Rapids, IA 79-23 52406-0609 Disallowed ID Specialists of Tulsa, P.C. 1145 South Utica, Suite 800 Tulsa, OK 74104 Disallowed JOSHEN c/o Michael S. Tucker, Esq., 79-66 Ulmer Berne, LLP, 1300 East Ninth Street, Suite 900, Cleveland, OH 44114 Allowed as total of 80-38 $216,989.17, 78-40 unsecured, non-priority 81-22 82-47 83-68 85-33 77-76 Martinous Produce c/o Hall Estill Hardwick 77-54 Gable Golden Nelson, 320 S. Boston Ave., Ste. 400, Tulsa, OK 74103-3708 78-29 Disallowed 79-52 80-27 82-35 83-56 85-22 McGladrey Contract Business c/o Faye Knowles, 85-31 Outsourcing, LLC, 200 South Sixth Street, #4000, Minneapolis, MN 55402 80-37 Disallowed 79-61 82-44 83-65 Morris Creek Enterprises, LLC c/o Robert Inglish, POB 130, 77-29 Okmulgee, OK 74447 Disallowed National Bank of Sallisaw c/o Ron Wright, POB 707, 79-30 Muskogee, OK 74402 79-29 79-31 Disallowed 82-23 82-24 82-25 83-30 NW Tobacco and Candy P.O. Box 4215, 612 West 77-10 Allowed as total of Company, Inc. Center, Fayetteville, AR $80,190.20, 72702 unsecured, non-priority 83-10 80-11 OG+E Electric Services Attn: Stacy Romines MC-MW23, 83-11 POB 321, Oklahoma City, OK 73101 Disallowed 79-28 82-22 85-10 Oklahoma Grocers c/o Jackie L. Hill, Jr., 2800 77-63 Association Oklahoma Tower, 10 Park Ave., Oklahoma City, OK 73102 80-34 81-20 Disallowed 82-41 83-62 79-58 78-36 85-28 Physicians Surgical Center 805 E. Robinson, Norman, 77-74 OK 73701 Disallowed Schwan's c/o Alecia Chandler, The 79-43 Schwan Food Company — Law Dept., 115 W. College Dr., Marshal, MN 56258 82-29 Allowed as total of 83-43 $215,741.02, 81-10 unsecured, non-priority 80-20 78-24 77-44 85-14 77-43 The Hominy News Progress P.O. Box 38, Hominy, OK 79-04 74035 Disallowed 77-73 Wax Works 325 East 3rd Street, Allowed as total of Owensboro, KY 42303 $66,249.42, 79-51 unsecured, non-priority 80-28 WC Newspaper P.O. Box 520, Lincoln, AR 77-26 72744 Allowed as $3,348.75, unsecured, non-priority