OPINION
EMIL F. GOLDHABER, Bankruptcy Judge:
The issue in the case at bench is whether goods consigned by Quaker City Iron Works, Inc. ("Quaker"), to the debtor are subject to the claims of the debtor's unsecured creditors, thus necessitating a denial of Quaker's complaint for reclamation of those goods from the debtor. For the reasons expressed herein we find that the goods are subject to such claims and consequently we will deny relief on the complaint...
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