IN RE ERVING INDUSTRIES, INC.

No. 09-30623.

432 B.R. 354 (2010)

In re ERVING INDUSTRIES, INC., et al., Debtors.

United States Bankruptcy Court, D. Massachusetts, Western Division.

April 7, 2010.


Attorney(s) appearing for the Case

George I. Roumeliotis, Henry E. Geberth, Jr., Hendel & Collins, P.C., Springfield, MA, for Debtors.


MEMORANDUM OF DECISION

HENRY J. BOROFF, Bankruptcy Judge.

This case presents an issue of first impression in the First Circuit: whether a creditor's supply of electricity to a debtor within the 20 days preceding the commencement of a bankruptcy case constitutes a sale of goods, entitling the creditor to a priority administrative expense claim under § 503(b)(9) of the United States Bankruptcy Code.1

I.

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