OPINION
THOMAS M. TWARDOWSKI, Chief Judge.
Before the court is a motion filed by the Creditors' Committee to determine the claim held by European American Bank ("EAB") under 11 U.S.C. §§ 506 and 509, or in the alternative, to subordinate EAB's claim under 11 U.S.C. § 510(c)(1). After reviewing the evidence, we conclude that EAB does not hold a claim against the bankruptcy estate since the obligors on the indebtedness owed to EAB were Midland...
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