OPINION
PERRIS, Bankruptcy Judge.
This appeal arises from an order allowing the claim of Idaho Asphalt Supply, Inc. as an administrative expense pursuant to 11 U.S.C. §§ 364(a) and 503(b)(1),
I. FACTS.
On September 1, 1982, the debtors, Eldon D. Blumer and Katherine M. Blumer...
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