No. 03-16112.

394 F.3d 1208 (2005)

In re Chelcey R. FOWLER; In re Lynda Fowler, Debtors, United States of America, Plaintiff-Appellee, v. Chelcey R. Fowler; Lynda Fowler, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Filed January 12, 2005.

Attorney(s) appearing for the Case

Eric Slocum Sparks, Law Offices of Eric Slocum Sparks, P.C., Tucson, AZ, for the appellants.

Thomas J. Clark and Ellen Page Delsole, United States Department of Justice, Tax Division, Washington, D.C., for the appellee.

Before: RYMER, TALLMAN, and BEA, Circuit Judges.

TALLMAN, Circuit Judge:

The issue in this case is the effect of a conversion from Chapter 11 to Chapter 13 bankruptcy proceedings on the priority status of a postpetition, preconversion administrative expense claim. The Fowlers appeal the district court's order reversing the bankruptcy court, and determining that 11 U.S.C. § 348(d) requires that federal employment taxes, incurred as administrative expenses in operating their nursing home business after the Fowlers...

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