OPINION
SCHUMACHER, Judge.
On November 18, 1996, National Family Insurance Corporation (NFIC) was placed in liquidation. Appellants Farmers Alliance Mutual Insurance Company and Grinnell Mutual Reinsurance Company filed proofs of claim with respondent Special Deputy Liquidators (NFIC's liquidators) based on subrogation claims they had against NFIC policyholders. After NFIC's liquidators classified the priority of the claims, the insurance companies objected...
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