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IN RE FIRST TRUCK LINES, INC.

No. 93-4311.

48 F.3d 210 (1995)

In re FIRST TRUCK LINES, INC., Debtor. UNITED STATES of America, Appellant, v. Thomas R. NOLAND, Trustee, Appellee.

United States Court of Appeals, Sixth Circuit.

Decided March 2, 1995.

Attorney(s) appearing for the Case

Pamela M. Stanek, Asst. U.S. Atty., Cincinnati, OH, Gary D. Gray (briefed), Edward T. Perelmuter (argued), Gary R. Allen, Acting Chief (briefed), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, DC, for appellant.

Thomas R. Noland (briefed), Robert B. Berner (briefed), Raymond J. Pikna, Jr. (argued), Altick & Corwin, Dayton, OH, for appellee.

Before: MARTIN and BATCHELDER, Circuit Judges; and ENSLEN, District Judge.

MARTIN, J., delivered the opinion of the court, in which ENSLEN, D.J., joined. BATCHELDER, J. (p. 219), delivered a separate concurring opinion.

BOYCE F. MARTIN, Jr., Circuit Judge.

We have before us an appeal of the bankruptcy court's decision to equitably subordinate the Commissioner of Internal Revenue Service's claim for postpetition, nonpecuniary loss tax penalties to the claims of general unsecured creditors. For the following reasons we affirm the decision...

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