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IN RE MERRIMAC PAPER CO., INC.

No. 03-40282-NMG.

317 B.R. 215 (2004)

In re MERRIMAC PAPER COMPANY, INC., Debtor. Ralph Harrison and Alan Eggert, Appellants, v. Merrimac Paper Company, INC., Appellee.

United States District Court, D. Massachusetts.

November 10, 2004.

Attorney(s) appearing for the Case

Andrew J. Lizzotte, Hanify & King LLP, James F. Wallack, Goulston & Storrs, PC, Boston, MA, for appellee.

Jeffrey B. Renton, Gilbert & Renton, Andover, MA, Robert J. Shea, Rudolph Friedman, LLP, Boston, MA, Thomas P. Smith, Caffrey & Smith, P.C., Lawrence, MA, for appellants.

MEMORANDUM & ORDER

GORTON, District Judge.

Defendants-Appellants, Ralph Harrison ("Harrison") and Alan Eggert ("Eggert") appeal a final judgment of the Bankruptcy Court which equitably subordinated their stock redemption claims in the an adversary proceeding brought by the debtor, plaintiff-appellee, Merrimac Paper Company, Inc. ("Merrimac" or "the Debtor"). This Court has jurisdiction pursuant to 28 U.S.C. § 158(a).

I.

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