OPINION
LAURENCE E. HOWARD, Bankruptcy Judge.
SECTION 724(b) and FIFTH AND TENTH AMENDMENTS TAX CLAIMS AS ADMINISTRATIVE EXPENSES
The trustee, Gordon Forell, has brought a complaint against Kent County and the City of Grand Rapids by which he seeks to subordinate the tax claims and liens of these entities to the estate's administrative expenses under Section 724 of the Bankruptcy Code. In response the City and County assert that Section 724 violates...
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