MEMORANDUM OF DECISION AND ORDER
McNAMEE, District Judge.
I. INTRODUCTION
Appellant United States Trustee ("U.S. Trustee") appeals the bankruptcy court's order sustaining an objection to the proposed distribution of the Chapter 7 bankruptcy estate of Herbert M. and Wendy N. Ehrman ("Debtors"). The U.S. Trustee argues that the bankruptcy court erred in holding that quarterly fees owing to the U.S. Trustee do not receive the same priority as Chapter...
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