ORDER
JOHN J. CONNELLY, Bankruptcy Judge.
This matter came before the court on the motion of Donald C. Schwaegerl, Donald Graff, and Esther Berg for an order determining the priority of claims. J. Brian O'Leary, attorney, appeared on behalf of the movants. Michael Karp, attorney, appeared on behalf of the debtors. Hendrik DeJong, attorney, appeared on behalf of Windom State Bank (hereinafter "the bank"). Now, upon all the files and records herein, briefs...
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