MEMORANDUM OPINION
JOHN H. SQUIRES, Bankruptcy Judge.
These matters come before the Court on the applications for final compensation filed by David R. Brown, the Chapter 7 Trustee (the "Trustee") of the bankruptcy estates of Mervyn C. Phillips, Jr. and Paul R. and Millie L. Walker. The Trustee seeks the maximum compensation allowable under 11 U.S.C. § 326(a). He contends that the amendments to the Bankruptcy Code pursuant to the Bankruptcy Abuse...
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