OPINION1
MARY F. WALRATH, Bankruptcy Judge.
Before the Court is the Debtor's objection to and Motion to subordinate the claim of Mark Hays ("Hays"). The Debtor asserts that Hays' claim must be subordinated pursuant to sections 510(a) and (b) of the Bankruptcy Code because it is based on the breach of an agreement to repurchase Hays' ownership interest in the Debtor. Hays asserts that his claim is not based on a...
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