In Re Delta Smelting & Refining Alaska, Inc.

OPINION

J. DOUGLAS WILLIAMS, II, Bankruptcy Judge.

This matter is before the court on objections to three claims. 1 Claimant Rich ard Wilmarth claims a priority based upon the fact that he delivered a number of gold miner’s bars to the debtor to be refined and the debtor failed to return the bars. For the reasons set forth hereinafter, Richard Wilmarth is found to be a general unsecured creditor of the debtor except as to the $900.00 priority allowed by the trustee. Larry Wilmarth was given the opportunity to brief his claim to a priority, and having failed to do so is deemed to have waived his…