MEMORANDUM OPINION
WILLIAM L. STOCKS, Chief Judge.
This case came before the court on April 30, 1996, for determination of the claims of Airway Moving & Storage, Inc. ("Airway") and Fredrickson Motor Express Corp. ("Fredrickson"). Each of the claimants contends that it has a secured claim as well as a cost of administration claim under § 503(b).
JURISDICTION
The court has jurisdiction over the subject matter of this proceeding...
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