FINDINGS OF FACT AND CONCLUSIONS OF LAW
JON J. CHINEN, Bankruptcy Judge.
On January 9, 1981, J.C. Penney Company, Inc. (hereafter "Penney"), on behalf of the 33 former employees of James R. Beck, the Debtor herein, filed an Application for Payment of Post-Petition Employee Wages as Administrative Expenses Pursuant to Section 503(b)(1) and for Distribution of Priority Wage Claims Pursuant to Section 507(a)(3) of the Bankruptcy Code.
On February 9...
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