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IN RE COMPUTER SYSTEMS

No. 09-20802.

446 B.R. 837 (2011)

In re COMPUTER SYSTEMS, Debtor.

United States Bankruptcy Court, N.D. Ohio, Eastern Division.

March 15, 2011.

Attorney(s) appearing for the Case

Jeffrey Baddeley , Ulmer & Berne LLP, Cleveland, OH, Rocco I. Debitetto c/o Hahn Loeser + Parks LLP, Cleveland, OH, Christopher W. Peer , Hahn Loeser and Parks LLP, Cleveland, OH, for Brown Gibbons Lang&Co. Sucurities Inc.

Emly B. Berndt , U.S. Attorney's Office, Carl B. Stokes , Cleveland, OH, for U.S. I.R.S.

David D. Black , Daniel C. Wolters , Cavitch Familo Durkin & Frutkin, Stuart A. Laven , Cleveland, OH, for Huntington Bank, N.A.

Shawn M. Christianson , Buchalter Nemer , San Francisco, CA, for Oracle America, Inc.

David M. Douglass , Cleveland, OH, for JM Green Group, CPA.

Ronald E. Gold , Frost Brown Todd LLC, Cincinnati, OH, for Official Committee of Unsecured Creditors, Frost Brown Todd LLC.

Eric Goldstein , Shipman & Goodwin LLP, Hartford, CT, for SW Pelham Fund, L.P.

Eric R. Goodman , Cleveland, OH, for University Hospitals.

Suzana Krstevski Koch , Brouse McDowell , LPA, Akron, OH, Susan P. Taylor , Brouse & McDowell, Cleveland, OH, Jessica, E. Price , Cleveland, OH, for Dev. Capital Ventures, LP.

Stuart L. Larsen , Day Ketterer Ltd., Hudson, OH, for The Timken Co.

Bruce J.L. Lowe , Cleveland, OH, for Computer Systems Co., Inc. d/b/a The CSC Group, Howard Wershbale.

Marc A. Melamed , Cleveland, OH, for Ohio Dept. of Job & Family Services, State of Ohio Dept. of Taxation.

Erin B. Moore , Green & Green, Dayton, OH, for Genesee County Div. of Water and Waste Services.

Victoria A. Reardon , Dept. of Attorney General, Detroit, MI, for State of Michigan, Dept. of Treasury.

Nikolaus F. Schandlbauer , Ober Kaler Grimes & Shriver, Washington, DC, for U.S. Small Business Admin.

Courtni E. Thorpe , Baker & Hostetler LLP, Cleveland, OH, for Fifth Third Bank.

Dean Wyman , Office of the U.S. Trustee, Cleveland, OH, for U.S. Trustee.

MEMORANDUM OF OPINION AND ORDER

RANDOLPH BAXTER, Bankruptcy Judge.

Before the Court is the Application of Brown Gibbons Lang & Company for Allowance of Compensation and Reimbursement of Expenses Pursuant to §§ 330 and 503(b)(2). Huntington National Bank filed a limited objection to the Application. This matter is a core proceeding pursuant to 28 U.S.C. § 157(b)(2)(A) and (B) with jurisdiction further conferred by 28 U.S.C. §...

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