did not provide a basis on which this Court could decline to subordinate the IRS’s claim. Finally, the trustee argued that the non-pecuniary, IRS-imposed penalty lacked an equitable foundation. DISCUSSION The Eighth Circuit Court of Appeals, like two other Circuit Courts of Appeals, has held that section 510(c) of the Bankruptcy Code gives a court presiding over a Chapter 11 liquidation bankruptcy the power to subordinate a government’s claims for non-peeu-niary loss tax penalties to the claims of non-insider, general, unsecured creditors. Schultz Broadway Inn v. U.S., 912 F.2d 230, 234 (8th Cir.1990) see Burden v. U.S., 917 F.2d 115 (3rd Cir.1990); In re Virtual Network Servs. Corp., 902 F.2d 1246 (7th Cir.1990); see also In re Landbank Equity Corp., 973 F.2d 265, 271 (4th Cir.1992) (<HOLDING>). The Schultz Broadway Inn case involved the
holding that equitable relief under rico is available only to the government recognizing that equitable doctrines such as subordination are available for use in some bankruptcy cases holding that dischargeability proceedings are inherently equitable in nature and as such parties are not entitled to jury trials recognizing that equitable tolling doctrines may toll the time period for filing recognizing application of the doctrines may involve a fact question for the jury but not finding such a question in the case before it