to inquire into the validity of any alleged debt or obligation of the bankrupt upon which a demand or a claim against the estate is based.’ ”) (quoting Lesser, 236 U.S. at 74, 35 S.Ct. at 228); Vanston Bondholders Protective Committee v. Green, 329 U.S. 156, 170, 67 S.Ct. 237, 243, 91 L.Ed. 162 (1946) (“[T]he threshold question for the allowance of a claim is whether a claim exists.... If there was no valid claim before bankruptcy, there is no claim for a bankruptcy court either to recognize or to reject.”); Pepper, 308 U.S. at 305, 60 S.Ct. at 244 (“[A] bankruptcy court has full power to inquire into the validity of any claim asserted against the estate and to disallow it if it is ascertained to be without lawful existence.”). See also In re Enyart, 509 F.2d 1058, 1061(6th Cir.1975) (<HOLDING>). After analyzing § 502(b) in conjunction with
holding that the allowanceor disallowance of claims is unrelated to the dischargeability of those claims under section 523 holding that the debtor lacked standing to bring a claim against the internal revenue service for the improper assessment of a tax deficiency because the cause of action was the property of the estate and had not been abandoned to the debtor recognizing that the law of the shop includes the understanding of the parties recognizing that the process of allowance or disallowance includes determining the legal validity of a claim against the debtor holding that an answer that asserts a counterclaim against a plaintiff who then becomes a bankruptcy debtor is an action or proceeding against the debtor within the meaning of  362a1 notwithstanding the fact that the debtor initiated the lawsuit