In re Hopkinton Independent School, Inc.

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 as an administrative expense and should be disallowed against the estate.

The Court has authority to exercise jurisdiction over the subject matter and the parties…