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absolute priority rule adequate protection administrative expense adopted allowed Debtor amount apply arrearages Bancorp Bank Bankruptcy Code bankruptcy court bankruptcy judge bar date Bonner Mall Boston Post Road Brunner test Carpet Center Leasing Chapter 11 claimant classification collateral confirmation court of appeals cramdown plan creditor classes debt Debtor filed Debtor's plan deficiency claim dissent district court excusable neglect fair and equitable FDIC file a proof foreclosure sale fraudulent transfer gerrymandering Greystone irrebuttable presumption issue judicial lien Justice Scalia Justice Thomas Justice White late filing lawyer loan ment mortgagee motion Nalley Ninth Circuit Note old owners opinion ordinary business terms ownership interest Paccar paid payments perfection occurs petition plain meaning rule pre-Code preferred creditor proof of claim reasonably equivalent value refers reorganized entity Roberson secured claim secured creditor security interest single asset tion trade creditors unsecured value exception value principle value rule