The court held that, under 11 U.S.C. § 502(a), a proof of claim is deemed allowed unless a party in interest objects; the Trustee's Final Report cannot unilaterally reduce the amount of an allowed claim; the debtor may not keep money refunded to the debtor in error even if the debtor was not at fault for such refund; the claims of student loan lenders are non-dischargeable under almost any factual situation under 11 U.S.C. § 523(a)(8) and interest continues to accrue on such claims even though that is not the case for other priority claimants; and student loan lenders have a duty to provide evidence supporting a record on which the court may accurately determine the amount of claims during the pendency of the bankruptcy case or the amount of debts thereafter.