OPINION
SCHROEDER, Circuit Judge:
This bankruptcy appeal raises an issue of first impression in this circuit concerning the relative priority to be given to: (1) fees charged to the estate under Chapter 123 of Title 28, which include the United States Trustee's quarterly fees under 28 U.S.C. § 1930(a)(6), and (2) administrative expenses under 11 U.S.C. § 503(b). The issue arises in the context of a Chapter 11 bankruptcy that has been converted...
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