OPINION
CECELIA H. GOETZ, Bankruptcy Judge:
Pending before the Court are applications for final compensation from the trustee, Mr. James Barr, the trustee's attorney, Hahn & Hessen, and the trustee's accountant, Roberts & Leinwander Co. This is the first request for compensation made by these professionals. The trustee is seeking an allowance of $1,970.20; Hahn & Hessen is requesting an allowance of $44,038.00 as compensation for legal services...
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