OPINION1
MARY F. WALRATH, Bankruptcy Judge.
This matter is before the Court on the Motion of the Liquidating Trustee for subordination of certain claims of the Slater Brothers and the 5S Trust I, et al. (collectively "the Claimants") pursuant to section 510(b) of the Bankruptcy Code. The Claimants object to the Motion on res judicata grounds asserting that the confirmation of the Plan of Reorganization in this case...
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