In re SRC Liquidation, LLC

OPINION

Brendan Linehan Shannon, Chief United States Bankruptcy Judge

Before the Court is the objection of Standard Register Inc. (“SRI”) to International Imaging Materials, Inc.’s (“IIMAK”) section 503(b)(9) claim. The issue in the instant case is whether goods were “received by” the Debtor from IIMAK within the meaning of section 503(b)(9) of the Bankruptcy Code. Case law instructs that courts can look to the Uniform Commercial Code (U.C.C.) to inform a section 503(b)(9) analysis, and the parties have briefed the applicability of U.C.C. §§ 2-702 and 2-705. Additionally, the Court has the…