In Re Loader

MEMORANDUM OF DECISION

JIM D. PAPPAS, Bankruptcy Judge.

Introduction

This contest presents an apparent issue of first impression.

Creditor Lori Wood (“Wood”) asserts that her claim against chapter 7 1 debtor Jack Loader (“Debtor”) for $223,209.68 should be accorded priority for purposes of payment in this case pursuant to § 507(a)(10). The trustee, Jeremy J. Gug-ino (“Trustee”), objects to allowance of Wood’s priority claim; he asserts it should be allowed as a general, unsecured claim. Docket No. 33. After a hearing concerning Trustee’s objection, at which the parties presented documentary…