District Court, N.D. Mississippi October 30, 2001, Bankruptcy No. 98-21152; Adversary No. 1:01CV218-D (BNY Financial Corp. v. Lifestyle Enterprises, Inc. (In re River Oaks Furniture, Inc.))

OPINION

DAVIDSON, Chief Judge.

This matter comes before the court on appeal from the United States Bankruptcy Court for the Northern District of Mississippi. The Appellant, BNY Financial Corporation, appeals the December 12, 2000, order of the bankruptcy court granting an administrative expense claim to Lifestyle Enterprises, Inc. for $84,205.29.