In Re T.P. Long Chemical, Inc.

FINDING AS TO ADMINISTRATIVE EXPENSES

H.F. WHITE, Bankruptcy Judge.

The matter before the court presents complex and important issues arising from the impact of two governmental policies. The policies are embodied in federal environmental laws and the Bankruptcy Code. The core issue concerns a dispute over funds held by the trustee. The parties to this dispute are: the United States Environmental Protection Agency (“E.P.A.”); BaneOhio National Bank (“BancOhio”); and the trustee of the estate of the T.P. Long Chemical Company, Inc., the debtor herein.

The E.P.A.’s presence in this proceeding, and…