MEMORANDUM OF DECISION
HENRY J. BOROFF, Bankruptcy Judge.
The matter before the Court arises from an adversary proceeding, filed by Stephan M. Rodolakis, Chapter 11 Trustee (the "Trustee" or "Plaintiff") against Dr. Andrew Chertoff ("Chertoff" or the "Defendant"). The Complaint seeks equitable subordination, pursuant to 11 U.S.C. § 510(c), of a mortgage given to Chertoff by the debtor 1236 Development Corporation (the "Debtor"). After a trial...
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