Authorities Cited: United States Code 11 U.S.C. § 503(b) Supreme Court 507 U.S. 725, 731 520 U.S. 43, 68 Circuit Courts 183 F.2d 125, 131 667 F.2d 811, 817 668 F.2d 100, 109 760 F.2d 1039, 1042 793 F.2d 1034 821 F.2d 1370, 1373 11 F.3d 82, 84 32 F.3d 1399, 1400 126 F.3d 339, 343 179 F.3d 754, 756 329 F.3d 1019, 1024 353 F.3d 1135, 1138 377 F.3d 1092 399 F.3d 1101, 1108-1109 425 F.3d 1169, 1174-1175 430 F.3d 992, 994 488 F.3d 836, 841 Federal Rules of Civil Procedure Fed. R. Civ. P. 8(c)