In the Matter of Fabricators, Inc., Debtor. Fabricators, Inc., Cross-Appellant v. Technical Fabricators, Inc., Cross-Appellee

JOHNSON, Circuit Judge:

Technical Fabricators, Inc. (“TFI”) appeals a decision of the district court affirming the ruling of the bankruptcy court to equitably subordinate TFI’s secured and administrative claims and to transfer TFI’s liens to the estate of Fabricators, Inc. (“Fabricators”) pursuant to 11 U.S.C. § 510(c). In a cross appeal, Fabricators, through its bankruptcy trustee, alleges error in the subordination of TFI’s claims to a level equal to and not below that of general unsecured creditors. For the reasons set forth below, this Court affirms.

I. FACTS AND PROCEDURAL HISTORY

TFI 1 and…