In re Anderson

Ruling: 
Bankruptcy Technical Corrections Act of 2010 version of §724(b)(2) applied to case filed under chapter 11 in 2010 and converted to chapter 7 in 2011.
Issue: 
Did chapter 11 expenses approved under BAPCPA have priority over IRS secured lien in case converted to chapter 7 after passage of the Bankruptcy Technical Corrections Act of 2010?
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Consumer case opionion summary, case decided on February 14,2014, LexisNexis #0314-062