In re Community Memorial Hospital

Opinion Regarding Debtor’s Objection to the Allowance of Claim Nos. 133 and 13Jf Filed by the Michigan Department of Licensing and Regulatory Affairs, Unemployment Insurance Agency Seeking Administrative Expense Priority Tax Claims

DANIEL S. OPPERMAN, Bankruptcy Judge.

Introduction

The Michigan Unemployment Insurance Agency (“MUIA”) filed two Proofs of Claim in this case for reimbursement of monies paid by the MUIA to former employees of the Debtor. The Debtor does not object to the amount of these claims, but objects to the priority status and administrative claim status of each. The Court…