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IN RE STURGIS IRON & METAL CO., INC.

No. HK 08-02966.

420 B.R. 716 (2009)

In re STURGIS IRON & METAL CO., INC., Debtor.

United States Bankruptcy Court, W.D. Michigan.

September 30, 2009.

Attorney(s) appearing for the Case

Richard E. Kruger, Esq., Detroit, MI, attorney for the Debtor.

Robert H. Skilton, Esq., Grand Rapids, MI, attorney for Fifth Third Leasing Co.

Aaron M. Silver, Esq., Detroit, MI, attorney for the Official Committee of Unsecured.

Creditors Dean E. Rietberg, Esq., Grand Rapids, MI, attorney for the United States Trustee.

OPINION RE: FIFTH THIRD LEASING'S AUGUST 22, 2008 MOTION

JEFFREY R. HUGHES, Bankruptcy Judge.

The SEET Connecticut Statutory Trust ("SEET Connecticut") has a commercial equipment lease with Sturgis Iron & Metal Co. ("Debtor"). Fifth Third Leasing Company ("Fifth Third") is the trust's servicing agent. Fifth Third requests, over the Committee's objection, the allowance of an administrative claim for rents and taxes owed on account of that lease...

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