American State Bank v. Marks (In Re MacNeil)

While I fully support the decision of the Panel, I write separately to enlarge on my *769approach to the issue presented. As with any question of statutory construction, we start with the plain language of the statute. See U.S. v. Ron Pair Enterprises, Inc., — U.S. -, 109 S.Ct. 1026, 1030, 103 L.Ed.2d 290 (1989).

Reference to the statutes involved reveals that Section 507(b) accords “priority over every other claim available under such subsection” referring to Section 507(a)(1) which gives first priority to administrative claims allowed under Section 503(b). On the other hand, Section 726(b)…