IN RE NEEDHAM, (Bankr.W.D.La 2001)

GERALD H. SCHIFF, United States Bankruptcy Judge.

Presently before the court is the OBJECTION TO PROOF OF CLAIM FILED BY THE UNITED STATES ON BEHALF OF THE UNITED STATES COAST GUARD AND REQUEST FOR ESTIMATION OF CLAIM PURSUANT TO 11 U.S.C. SECTION 502(C) ("Objection") filed by the Debtors. A hearing on the issue of liability was held on November 14, 2001. After receiving evidence, the court directed the filing of post-hearing briefs and took the matter under advisement. Now for the written reasons filed this day into the record of this proceeding,

IT IS HEREBY ORDERED THAT the Objection is SUSTAINED and the claim of the United States, on behalf of the United States Coast Guard, is DISALLOWED.

THUS DONE AND SIGNED in Chambers, in Opelousas, Louisiana, on this 30th day of July, 2001.