In re Erving Industries, Inc.

MEMORANDUM OF DECISION

HENRY J. BOROFF, Bankruptcy Judge.

This case presents an issue of first impression in the First Circuit: whether a creditor’s supply of electricity to a debtor within the 20 days preceding the commencement of a bankruptcy case constitutes a sale of goods, entitling the creditor to a priority administrative expense claim under § 503(b)(9) of the United States Bankruptcy Code.1

I. FACTS AND TRAVEL OF THE CASE

Erving Industries, Inc., debtor and debt- or-in-possession, together with certain of its affiliates,2 (collectively the “Debtor”) filed a voluntary petition under…