In Re Mid-American Travel Service, Inc.

ORDER

JAMES G. MIXSON, Bankruptcy Judge.

On May 21, 1990, Mid-American Travel Service, Inc. (Mid-American) filed a voluntary petition for relief under the provisions of chapter 11 of the United States Bankruptcy Code. On June 4, 1991, an order was entered confirming the debtor’s liquidation plan.

First National Bank of Eastern Arkansas (FNBEA) filed 163 proofs of claim totalling $104,000.00, and claimed a priority status on $86,000.00 of its claim. On June 28, 1991, the debtor objected to FNBEA’s claim of priority.

The proceeding before the Court is a core proceeding pursuant to 28 U.S.C. §…