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IN RE HOPKINTON INDEPENDENT SCHOOL, INC.

No. 10-11050-BAH.

499 B.R. 158 (2013)

In re HOPKINTON INDEPENDENT SCHOOL, INC., Debtor.

United States Bankruptcy Court, D. New Hampshire.

September 4, 2013.

Attorney(s) appearing for the Case

Michael S. Askenaizer, Nashua, NH, Chapter 7 Trustee.

Gregory A. Moffett, Preti Flaherty, PLLP, Concord, NH, Counsel to the Chapter 7 Trustee.

Michael McCormack, Representing the United States of America, on behalf of its agency, The United States Department of Agriculture, Concord, NH, Assistant U.S. Attorney.

MEMORANDUM OPINION

BRUCE A. HARWOOD, Chief Judge.

I. INTRODUCTION

The Court has before it Claim 5-4, in which the United States Department of Agriculture (the "USDA") claims entitlement to a $16,962.18 administrative expense pursuant to 11 U.S.C. §§ 503(b) and 507(a)(2). The chapter 7 trustee objects to the allowance of this priority claim. For the reasons set forth below, the Court finds that the $16,962.18 claim is not allowable...

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