OPINION OF THE COURT AMBRO, Circuit Judge. We consider under what circumstances a court exercising bankruptcy powers may substantively consolidate affiliated entities. Appellant Credit Suisse First Boston (“CSFB”) is the agent for a syndicate of banks (collectively, the “Banks”) 1 that extended in 1997 a $2 billion unsecured loan to Owens Corning, a Delaware corporation (“OCD”)…
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