ARTHUR N. VOTOLATO, Jr., Bankruptcy Judge.
The question for determination is whether a guarantor's payment on a surety bond for cigarette tax stamp liability constitutes a priority administrative expense pursuant to 11 U.S.C. § 503(b)1(B) and § 507(a)(1).
A brief recital of the facts is helpful. On April 6, 1981 Melino Cigar & Candy Company, Inc. sold cigarettes, cigars, candy, etc. to the Plaintiff, Costello Bros., Inc. Costello took partial...
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