In Re Saint Joseph's Hospital

OPINION

DAVID A. SCHOLL, Bankruptcy Judge.

A. INTRODUCTION

The instant contested matter presents the issue of whether an arrangement by which a dentist operated an oral surgery clinic for the Debtor-hospital rendered the unpaid pre-petition sums due to the dentist under the parties’ “employment agreement” to be “wages, salaries, or commissions” entitled to a priority under 11 U.S.C. § 507(a)(3). We conclude that the Debtor’s lack of control over, inter alia, the equipment utilized, personnel hired, charges made, or hours worked by the Dentist at the clinic contravene the written characterization…