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IN RE CALLISTER

Bankruptcy No. 80-02605.

15 B.R. 521 (1981)

In re William S. CALLISTER, dba Callister & Sons Trucking, and Gloria K. Callister, Debtors.

United States Bankruptcy Court, D. Utah.

November 20, 1981.

Attorney(s) appearing for the Case

David E. Leta, Gary F. Kennedy, Roe & Fowler, Salt Lake City, Utah, for debtor.

Elaine England, Richman & Wright, Salt Lake City, Utah, for unsecured creditors committee.

William T. Thurman, McKay, Burton, Thurman & Condie, Salt Lake City, Utah, for Ingersoll-Rand Financial Corp.

Harriet E. Styler, Salt Lake City, Utah, pro se as Trustee.

MEMORANDUM DECISION

RALPH R. MABEY, Bankruptcy Judge.

FACTUAL AND PROCEDURAL BACKGROUND

This case raises issues concerning the superpriority provision of 11 U.S.C. Section 507(b).

Debtor, the sole proprietor of a trucking business, filed a petition under Chapter 11 on December 12, 1980. Ingersoll-Rand Financial Corporation (Rand), which holds a security interest in three tractors and two trailers, filed a complaint seeking relief from the...

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