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IN RE COMPTON CORP.

Bankruptcy Nos. 782-00055, 782-00054, Adv. No. 784-7024.

40 B.R. 875 (1984)

In re COMPTON CORPORATION, Debtor. In re GRATEX CORPORATION, Debtor. COMPTON CORPORATION, By and Through Walter KELLOGG, Trustee, and Gratex Corporation, By and Through Charles Dick Harris, Trustee, Plaintiffs, v. The UNITED STATES of America, DEPARTMENT OF ENERGY, Defendant.

United States Bankruptcy Court, N.D. Texas, Wichita Falls Division.

June 27, 1984.

Attorney(s) appearing for the Case

David R. Snodgrass, Philip J. Nicholson, Dallas, Tex., for Compton/Gratex.

Arthur S. Weissbrodt, Thomas A. Schweitzer, U.S. Dept. of Energy, Washington, D.C., for DOE.

MEMORANDUM OPINION

JOHN C. FORD, Bankruptcy Judge.

On April 4, 1984, this Court conducted an evidentiary hearing on the motion of Walter Kellogg, Trustee in Bankruptcy of Compton Corporation, seeking to subordinate the claim of the United States, Department of Energy ("DOE") on the ground that it is a claim for a penalty under Section 726(a)(4) of the Bankruptcy Code. In the alternative, the Trustee sought to subordinate the DOE claim under Section 510(c...

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