In Re Gladding Corp.

MEMORANDUM AND ORDER ON QUESTION OF INSURANCE CONTRACTS

PAUL W. GLENNON, Bankruptcy Judge.

Liberty Mutual Insurance Company and Liberty Mutual Fire Insurance Company (hereinafter referred to collectively as “Liberty Mutual”) timely filed an amended proof of claim for $179,087.00 against the debtor, Gladding Corporation (hereinafter, “the debtor” or “Gladding”). Liberty Mutual claims that the entire amount sought is entitled to priority status and should be paid in advance of all general unsecured claims. The debtor has objected to the claim on the ground that at least some portion of the debt…