MEMORANDUM OF DECISION
JAMES H. WILLIAMS, Chief Judge.
This case is before the court on remand for further proceedings from the United States District Court for the Northern District of Ohio. In October, 1986, the Disposition Assets Trustees (Trustees) objected to claims filed by the Internal Revenue Service (IRS) for certain excise taxes. This court agreed with the Trustees, held that the IRS' claims were penalties, subordinated its claims and the District...
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