WILLIAM A. HILL, Bankruptcy Judge.
Hartford Fire Insurance Company ("Hartford") appeals from the Order of the bankruptcy court denying its application to surcharge collateral of Norwest Bank of Minnesota, National Association ("Norwest"), pursuant to 11 U.S.C. § 506(c), for its post- petition administrative expense claim in the amount of $164,635.12, which stems from unpaid workers' compensation insurance premiums incurred by the debtor, Lockwood Corporation...
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