In bankruptcy proceeding, Dist. Ct. did not err in finding in favor of bank-creditor in adversary proceeding seeking to set aside bank's secured status obtained through series of loans made by debtor where Trustee argued that bank was aware that debtor was fraudulently using segregated customer accounts to finance loan to cover debtor's in-house trading activity and still made loans with debtor anyway. While instant transfers from segregated accounts were improper, Trustee failed to show that debtor made said transfers with specific intent to prevent customers from accessing their accounts since Dist. Ct. could find that debtor had genuine belief that it could ultimately repay all transfers. Moreover, Trustee was not entitled to equitable subordination of bank's lien since, even if bank officials should have known that debtor had violated segregation requirements associated with customer accounts, bank officials' incompetence in failing to discover debtor's scheme did not rise to level of egregious misconduct necessary to establish equitable subordination of lien.