In Re Grant Industries Incorporated

MEMORANDUM OPINION

FRANK W. KOGER, Chief Judge.

This case comes before the Court on Debtor’s objection to Bestemps’ priority claim under Section 507(a)(3) in the amount of $10,967.65.

FACTS

Claimant Bestemps is a firm which provides temporary employees to other organizations to meet temporary needs. In this case Bestemps contracted with Debtor to provide such temporary workers. Debtor kept track of the hours worked by the Bestemps’ employees and reported those hours to Bestemps and was responsible to pay Bestemps for their services at the contract rate. Debtor was not responsible for paying the…