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IN RE J.R. HALE CONTRACTING COMPANY, INC.

Bankruptcy No. 7-11625-s7. Adversary No. 10-1192 S.

465 B.R. 218 (2011)

In re J.R. HALE CONTRACTING COMPANY, INC., Debtor. William F. Davis & Associates, P.C., Plaintiff, v. Michael J. Caplan, Trustee, United States Department of the Treasury, Internal Revenue Service, and New Mexico Department of Taxation and Revenue Defendants.

United States Bankruptcy Court, D. New Mexico.

August 29, 2011.

Attorney(s) appearing for the Case

William F. Davis , Albuquerque, NM, for Plaintiff.

James C. Jacobsen , Albuquerque, NM, for NM Taxation and Revenue.

Elizabeth A. Garcia , Albuquerque, NM, for New Mexico Dept. of Workforce Solutions.

Manuel Lucero , Albuquerque, NM, Assistant U.S. Attorney.

Michael J. Caplan , Grants, NM, Trustee.

MEMORANDUM OPINION DENYING JOINT MOTION TO DISMISS

JAMES S. STARZYNSKI, Bankruptcy Judge.

This is an action to determine the priority of Chapter 11 attorney's fees under 11 U.S.C. § 724(b) as amended by the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 ("BAPCPA"). Plaintiff William F. Davis & Associates, P.C. ("Davis") represented Debtor prior to this underlying bankruptcy case's conversion from Chapter 11 to Chapter 7,...

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