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IN RE ROAMER LINEN SUPPLY, INC.

Bankruptcy Nos. 82-B-20658, 82-B-20659.

30 B.R. 932 (1983)

In re ROAMER LINEN SUPPLY, INC., Debtor. In re ROAMER STEAM LAUNDRY, INC., Debtor.

United States Bankruptcy Court, S.D. New York.

June 20, 1983.

Attorney(s) appearing for the Case

Phillips, Nizer, Benjamin, Krim & Ballon, New York City, for debtors; Martin Brecker, and Louis A. Scarcella, New York City, of counsel.

Hahn & Hessen, New York City, for Bank Leumi Trust Co. of New York.

DECISION ON NOTICE OF MOTION FOR ORDER TO SUBORDINATE LIENS OF INTERNAL REVENUE SERVICE AND BANK LEUMI TRUST COMPANY OF NEW YORK TO THE ADMINISTRATIVE EXPENSES OF THE CHAPTER 11 CASE.

HOWARD SCHWARTZBERG, Bankruptcy Judge.

The debtors in possession in this Chapter 11 case seek to subordinate a secured claim held by a bank and a statutory tax lien asserted by the Internal Revenue Service to the payment in full of administration...

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