MEMORANDUM OPINION
M. Bruce McCULLOUGH, Bankruptcy Judge.
The instant motion represents the objection by Mary Reitmeyer, the Chapter 7 trustee in the above-captioned bankruptcy case, to the administrative expense claim (hereafter the "Claim") of Kirkpatrick & Lockhart (hereafter "K & L"), allowance of which is sought by K & L via the Proof of Claim for Administrative Expenses which it filed on January 31, 1997.
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