In Re Beverage Enterprises, Inc.

OPINION

DAVID A. SCHOLL, Chief Judge.

A. INTRODUCTION

The present posture of the instant proof of claim litigation arising in the above-captioned bankruptcy case requires us to determine whether a claim under the Worker Adjustment and Retraining Notification Act (“the WARN Act”) arising due to post-petition actions of the Debtor is entitled to priority status. We hold, consistent with the Union-claimant’s position on the issue, that this claim is entitled to administrative priority as an actual, necessary cost and expense of preserving the Debtor’s estate pursuant to 11 U.S.C. §§ 507(a)(1) and…