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IN RE ROCKY MOUNTAIN REFRACTORIES

BAP No. UT-96-040, Bankruptcy No. 94-21665.

208 B.R. 709 (1997)

In re ROCKY MOUNTAIN REFRACTORIES, doing business as RMR, Inc., doing business as Faux Cerara, Debtor. Stephen W. RUPP, Trustee of the Chapter 7 bankruptcy estate of Rocky Mountain Refractories, Appellant, v. UNITED STATES of America, through its agency INTERNAL REVENUE SERVICE; Utah State Tax Commission; Salt Lake County Assessor; Utah Department of Employment Security; and Jerry W. Brailsford, Appellees.

United States Bankruptcy Appellate Panel of the Tenth Circuit.

May 30, 1997.

Attorney(s) appearing for the Case

Joel T. Marker of McKay, Burton & Thurman, Salt Lake City, UT, for Appellant.

Joanne E. Duane, Tax Division, Department of Justice, Washington, DC (Jerome H. Fridkin, Chief, Civil Trial Section, United States Department of Justice, Washington, DC, Scott M. Matheson, Jr., United States Attorney, Salt Lake City, UT, Mark H. Howard, Special Assistant United States Attorney, Salt Lake City, UT, with her on the brief), Salt Lake City, UT, for the United States.

Mary Ellen Sloan, Deputy Salt Lake County Attorney (Douglas R. Short, Salt Lake County Attorney, with her on the brief), Salt Lake City, UT, for Appellee Salt Lake County.

Before BOHANON, ROBINSON, and CORNISH, Bankruptcy Judges.

OPINION

ROBINSON, Bankruptcy Judge.

Stephen W. Rupp, trustee of the Chapter 7 bankruptcy estate of Rocky Mountain Refractories, appeals the judgment of the United States Bankruptcy Court for the District of Utah finding that the interest incurred during the Chapter 11 case on the administrative expense claims must be paid at the same priority as the underlying administrative expense claims after the Chapter 11 case is converted to a case under Chapter 7...

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