ORDER
J. BRATTON DAVIS, Bankruptcy Judge.
ADR, an unsecured creditor of the debtor, has made direct payments to creditors of the debtor in the form of direct refunds on credit life insurance policies for which the debtor was the selling agent. Petitioner claims that it is entitled to the priority afforded by 11 U.S.C. § 503(b)(3)(D) on the ground that payments which it made were administrative expenses that made a substantial contribution to the reorganization...
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