Durango Ga. Converting LLC v. Pension Benefit Guar. Corp. (In re Durango Ga. Paper Co.)

Ruling: 
The Pension Benefit Guaranty Corporation was not an insider whose claim could be subordinated.
Issue: 
Could claims filed by the Pension Benefit Guaranty Corporation be subordinated as owed to an insider of debtor?
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Commercial case opionion summary, case decided on October 05,2015, LexisNexis #1015-121