MEMORANDUM OPINION
BARBARA J. HOUSER, Bankruptcy Judge.
Before the Court is Kitty Hawk International, Inc.'s ("Kitty Hawk" or "Debtor") Motion for Partial Summary Judgment Regarding Priority of Claims (the "Motion"). The Court heard oral argument on the Motion on October 10, 2000. This Memorandum Opinion constitutes the Court's Findings of Fact and Conclusions of Law.
I. CONTENTIONS OF THE PARTIES
In its Complaint filed on...
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