MEMORANDUM OPINION
RONALD BARLIANT, Bankruptcy Judge.
The Trustee seeks to equitably subordinate Salson Express Co., Inc.'s ("Salson") $300,000 secured claim and to transfer Salson's lien to the estate. The Trustee alleges that: 1) Salson is an insider of the Debtor and was used by principals of one or both corporations as a conduit to infuse capital into the Debtor...
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