In re National Steel Corp., 316 B.R. 287, 294 (Bankr. N.D.Ill. 2004); In re Public Service Co. of New Hampshire, 884 F.2d 11, 12 (1st Cir. 1989); Matter of Whitcomb & Keller Mortgage Co. Inc., 715 F.2d 375 7th Cir. 1983); In re Continental Energy Associates Limited Partnership, 178 B.R. 405 (Bankr. M.D.Pa. 1995); In re Pittsburgh-Canfield Corp., 283 B.R. 231, 235 (Bankr. N.D.Ohio 2002); In re Lucre Inc., 339 B.R. 648, 660 (Bankr. W.D. Mich. 2006); In re Kmart Corp., 290 B.R. 614, 616-17 (Bankr.N.D .Ill. 2003); In re Travelot Co., 286 B.R. 462 (Bankr. S.D.Ga. 2002); Matter of Jartran, 732 F.2d 584, 586 (7th Cir. 1984).