11 U.S.C. § 503(b)

Commonwealth of Kentucky Revenue Cabinet

administrative expense

penalty and interest on taxes

coal severance taxes

postpetition taxes

KRS 143.070

Flo-Lizer, 916 F.2d 363 (6th Cir. 1990)

Securities Investor Protect. V. Ambassador Church, 788 F.2d 1208 (6th Cir. 1986)

Vanston Bondholders Protective Committee v. Green, 329 U.S. 156, 67 S. Ct. 237 (1946)

28 U.S.C. § 959(b)