OPINION
JAMES R. GRUBE, Bankruptcy Judge.
I. INTRODUCTION.
Before the Court is the motion of Technology Funding Secured Investors I ("TFSI") for the allowance and payment of a claim which it asserts is a superpriority administrative claim pursuant to 11 U.S.C. § 507(b). The Chapter 7 Trustee ("Trustee") has objected to the motion on the ground that the claim of TFSI should not be classified as a superpriority claim. The Trustee argues alternatively...
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