Joseph A. Loftus - Page 10

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          his tax liabilities from the bankruptcy estate.  Even though                
          respondent was not required to file the motion to compel,                   
          petitioner believes respondent’s Insolvency Section “should” have           
          exercised discretion to do so.  Petitioner argues that by not               
          filing the motion, it enabled the trustee to request and receive            
          “the maximum amount of compensation allowed by law”.  Petitioner            
          believes that the maximum is “not generally granted” and that the           
          “trustee compensation is not an administrative cost of the                  
               Administrative expenses include taxes incurred by the estate           
          (other than taxes listed in 11 U.S.C. section 507(a)(8)), such as           
          the postpetition State sales taxes in this case the proposed                
          payment of which petitioner believes respondent’s Insolvency                
          Section should have objected to.  11 U.S.C. sec. 503(b)(1)(B)               
          (2000).  Also, petitioner’s belief concerning the classification            
          of the trustee’s compensation expense is incorrect.                         
               Compensation and reimbursement of actual and necessary                 
          expenses of the trustee are administrative expenses of the                  
          bankruptcy estate.  11 U.S.C. secs. 503(c)(2), 330 (2000).  The             
          determination of whether the amount of compensation requested is            
          reasonable requires consideration of a number of factors.  11               
          U.S.C. sec. 330(a)(3)(A).  The fee requested by the trustee is              
          subject to reduction upon motion by the court itself, the United            
          States trustee, or “any party in interest.”  11 U.S.C. sec. 330.            
          Neither the bankruptcy court nor any party in interest moved to             
          reduce the trustee’s fee in petitioner’s bankruptcy proceeding.             

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