United States First Circuit

Under 11 USC 503, 507, and 726, interest on postpetition taxes owed by the estate is a first-priority administrative expense.

Appellate Information

• Decided 11/30/2001
• Published 11/30/2001

Judges

• LYNCH, Circuit Judge., Before LYNCH and LIPEZ, Circuit Judges, and DOUMAR, Senior District Judge.

Court

• United States First Circuit

Counsel

• For Appellant:
  
• Thomas J. Clark, Attorney, Tax Division, Department of Justice, with whom Claire Fallon, Acting Assistant Attorney General, and Michelle C. France and Donald B. Tobin, Attorneys, were on brief for appellant.


• For Appellees:
  
• Craig J. Ziady with whom Riemer & Braunstein LLP was on brief for appellee.