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IN RE SOUTH ATLANTIC PACKERS ASS'N, INC.

Bankruptcy No. 81-01417.

28 B.R. 80 (1983)

In re SOUTH ATLANTIC PACKERS ASSOCIATION, INC., Debtor.

United States Bankruptcy Court, D. South Carolina.

January 19, 1983.

Attorney(s) appearing for the Case

Robert F. Anderson, Columbia, S.C., for trustee.

Clifford O. Koon, Jr., Columbia, S.C., for creditor.

MEMORANDUM AND ORDER

J. BRATTON DAVIS, Bankruptcy Judge.

FINDINGS OF FACT

This matter came before the court on the trustee's objection to the proof of claim (No. 41) filed by the South Carolina Department of Agriculture (SCDA) as a priority claim under 11 U.S.C. § 507(a)(6)(E).1 Section 507 states:

(a) The following expenses and claims have priority in the following...

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