MEMORANDUM OPINION
SUSAN PIERSON SONDERBY, Bankruptcy Judge.
This matter comes before the Court on the cross-motions of JDA Software, Inc. ("JDA") and Kmart Corporation ("Kmart") one of the debtors in possession herein for the entry of summary judgment with respect to JDA's motion pursuant to section 503(b)(1)(A) of the Bankruptcy Code for the allowance of an administrative claim in the amount of $291,597.07, plus attorneys' fees and expenses. For...
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