Sibarium v. Karp, Leonetti & Co., P.C. (In re New England Software, Inc.)

MEMORANDUM AND ORDER ON OBJECTION TO CLAIM

ALAN H.W. SHIFF, Chief Judge.

Alan D. Sibarium, the chapter 7 Trustee (“Trustee”), has filed an objection to the priority status of a prepetition claim of the accounting firm, Karp, Leonetti & Co., P.C. (“Respondent”), seeking a determination that the Respondent’s claim be disallowed as an administrative priority. The Trustee proposes that the claim be allowed as a general unsecured claim. For the reasons that follow, the Trustee’s objection is sustained and the Respondent’s claim is deemed to be a general unsecured claim.

BACKGROUND

New England…