Salem v. Mailman Steam Carpet Cleaning, Inc. (In Re Mailman Steam Carpet Cleaning, Inc.)

HAINES, Bankruptcy Judge.

Before us is the Chapter 7 trustee’s appeal of a bankruptcy court order determining that real estate taxes that accrued on the debtor’s property while it was property of the bankruptcy estate (from December 6, 1993, to March 7, 1996) constitute an administrative expense under Bankruptcy Code § 503(b)(l)(B)(i). 1 The court ordered the trustee to pay the taxes as a first priority distribution pursuant to § 507(a)(1) and § 726(a)(1). 2 For the reasons set forth below, we reverse.

Jurisdiction

The order before us is the court’s final judgment in an adversary proceeding…