MEMORANDUM
GESELL, District Judge.
This is an appeal from an Order of The Honorable Roger M. Whelan, United States Bankruptcy Judge. The Bankruptcy Court ruled that the claims of appellant Reiner, a secured creditor, are to be subordinated to those of the general unsecured creditors in this involuntary bankruptcy proceeding. After considering the issue, which has been fully briefed and argued, the Order of the Bankruptcy Court is affirmed and the appeal...
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