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IN RE S.M. ACQUISITIONS CO.

Bankruptcy No. 02 B 10723, Adversary No. 02 A 00283.

332 B.R. 346 (2005)

In re S.M. ACQUISITIONS CO., d/b/a Stylemaster, Inc., Debtor. American National Bank and Trust Company of Chicago, Plaintiff, v. Matrix IV, Inc., Defendant.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

October 31, 2005.

Attorney(s) appearing for the Case

Michael L. Gesas, August A. Pilati, Gesas, Pilati, Gesas & Golin, Ltd., Chicago, IL, for debtor.

Ira Bodenstein, Office of the U.S. Trustee, Chicago, IL, for trustee.

MEMORANDUM OPINION ON PLAINTIFF'S MOTION TO STRIKE DEFENDANT'S EIGHTH AFFIRMATIVE DEFENSE (EQUITABLE SUBORDINATION DEFENSE)

JACK B. SCHMETTERER, Bankruptcy Judge.

This Adversary proceeding relates to the case filed by Debtor S.M. Acquisition Co. d/b/a Stylemaster, Inc. ("Debtor") under Chapter 11 of the Bankruptcy Code.

BACKGROUND

Plaintiff, American National Bank, (the "Bank"), filed this Adversary against Defendant,...

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