MEMORANDUM OPINION
BELEW, District Judge.
Pending before the Court in the above-styled and numbered cause is Appellant United States Department of Energy's (hereinafter "DOE") appeal from two Orders of the United States Bankruptcy Court, Northern District of Texas. The first Order, entered June 27, 1984 as amended July 12, 1984, subordinates the DOE's bankruptcy claim (claim No. 812) against Compton as a penalty under section 726(a)(4) of the Bankruptcy...
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