MEMORANDUM OPINION ORDER DENYING RELIEF ON APPEAL
SPELLMAN, District Judge.
THIS CAUSE comes before the Court on the appeal of Appellant STATE OF FLORIDA DEPARTMENT OF INSURANCE AND THE DIVISION OF REHABILITATION AND LIQUIDATION as Receiver for the estate of INTERNATIONAL MEDICAL CENTERS (IMC) from the Bankruptcy court's ruling in favor of the trustee for the MIAMI GENERAL HOSPITAL, INC. (MGH) on the receiver's claims for administrative priority.
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