OPINION
WARREN W. BENTZ, Bankruptcy Judge.
Background
The debtor, Wheeling-Pittsburgh Steel Corporation ("Debtor"), filed its petition under Chapter 11 of the Bankruptcy Code on April 16, 1985. Blue Cross and Blue Shield of West Virginia, Inc. ("Blue Cross") filed three (3) proofs of claim, each asserting administrative priority. The debtor filed this adversary proceeding objecting to priority status of Blue Cross's claims and asserting...
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