MEMORANDUM OF OPINION
LEWIS M. KILLIAN, Jr., Bankruptcy Judge.
THIS MATTER was heard on April 19, 2001, on the motion of Community Bank & Trust of Southeast Alabama (CB & T) for the allowance of a superpriority claim, for disgorgement of fees and expenses previously paid to professionals, and to require the debtor to disburse unencumbered funds to superpriority administrative claimants. For the reasons set forth herein, CB & T's motion...
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