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IN RE MORANDE ENTERPRISES, INC.

No. 9:05-BK-00699-ALP.

371 B.R. 546 (2007)

In re MORANDE ENTERPRISES, INC., Debtor.

United States Bankruptcy Court, M.D. Florida, Fort Myers Division.

June 29, 2007.

Attorney(s) appearing for the Case

Stephen R. Leslie, Stichter, Riedel, Blain & Prosser, Tampa, FL, Robert F. Reynolds, Slatkin & Reynolds PA, Mark S. Roher, Lisa M. Schiller, Rice Pugatch Robinson & Schiller, PA, Fort Lauderdale, FL, for Debtor.

ORDER ON REORGANIZED DEBTOR'S MOTION TO SUBORDINATE NONPECUNIARY TAX PENALTY CLAIM OF THE DEPARTMENT OF THE TREASURY-IRS AS SET FORTH IN CLAIM NO. 67

(Doc. No. 890)

ALEXANDER L. PASKAY, Bankruptcy Judge.

THE MATTER before this Court involves the question of whether or not it is appropriate for this Court to consider Section 726(a)(4) of the Bankruptcy Code in the context of a Chapter 11 case. The...

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