In Re AM-PM Photo Camera Fashions, Inc.

MEMORANDUM OF DECISION

ALFRED C. HAGAN, Chief Judge.

This chapter 7 case was converted from a case under chapter 11 of Title 11 U.S.Code. The United States Trustee has filed a proof of claim with the chapter 7 standing trustee for $150.00 as quarterly fees due the United States Trustee while the debtor was in a chapter 11 proceeding under the provisions of 28 U.S.C. § 1930(a)(6). The standing chapter 7 trustee has objected to the claim.

The United States Trustee alleges the claim is entitled to first priority treatment under the provisions of 11 U.S.C. § 726, which section allows as a first…