DECISION AND ORDER
ROSS W. KRUMM, Bankruptcy Judge.
A hearing was held on January 5, 2011, to consider the Application for Administrative Expenses (hereafter the "Application"), filed by Carol Hines, Treasurer of Rockbridge County, Virginia, and the response to the Application by Roy V. Wolfe, III, Esquire, Chapter 7 Trustee. After considering the statements and pleadings of the parties the Court makes the following findings of fact and conclusions of law...
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