MEMORANDUM ON OBJECTION OF NEW YORK STATE TO CONFIRMATION
THOMAS W. LAWLESS, Bankruptcy Judge.
The issue before the Court in this proceeding is whether the amended plan of arrangement proposed by Highgate Manor of Cortland and Highgate Hall of Cortland County, Inc. (the "Debtors") may be confirmed over the objection of a class of unsecured creditors. The objecting class of creditors is composed exclusively of the claims of New York State ("New York")
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