Into the Brambles Section 507(a)(4) and Executoriness

The Drexel Burnham Lambert Group, Inc. (In re the Drexel Burnham Lambert Group, Inc.), 138 B.R. 687, 690 (Bankr. S.D.N.Y. 1992),In re LandAmerica Financial Group, Inc., 435 B.R. 343 (Bankr. E.D. Va. 2010), aff’d Matson v. Alarcon, 651 F.3d 404, 408-09 (4th Cir. 2011), Lines v. System Board of Adjustment No. 94 Brotherhood of Railway, Airline & Steamship Clerks (In re Health Maintenance Foundation), 680 F.2d 619, 621 (9th Cir. 1982),In re Russell Cave Company, Inc., 248 B.R. 301 (Bankr. E.D. Ky. 2000), In re Yarn Liquidation, Inc. 217 B.R. 544 (Bankr. E.D. Tenn. 1997), In re Stewart Foods Inc., 64 F.3d 141 (4th Cir. 1995) (setting forth elements for administrative priority); In re FBI Distribution Corp., 330 F.3d 36, 46 (1st Cir. 2003); In re Commercial Financial Services, Inc., 246 F.3d 1291, 1294-95 (10th Cir. 2001); In re Robb & Stucky Ltd., 2011 B.L. 229458 (Bankr. M.D. Fla. Sept. 07, 2011), Straus-Duparquet, Inc. v. Local Union No. 3 Intern. Broth. of Elec. Workers, AF of L, CIO, 386 F.2d 649, 651 (2nd Cir. 1967), Trustees of Amalgamated Ins. Fund v. McFarlin's, Inc., 789 F.2d 98, 104 (2d Cir. 1986), Dornier Aviation (North America), Inc., 2002 WL 31999222 (Bankr. E.D. VA Dec. 18, 2002),In re Circuit City Stores, Inc., et al, Case No. 08-35653, Bankr. E.D.Va., In re HQ Global Holdings, Inc., 290 B.R. 507, 513 (Bankr.D.Del.2003), Accord In re Old Carco LLC, 406 B.R. 180, 211 (Bankr.S.D.N.Y.2009); In re Centura Software Corp., 281 B.R. 660, 674-75 (Bankr.N.D.Cal.2002); In re Chipwich, Inc., 54 B.R. 427, 431 (Bankr. S.D.N.Y.1985), In re Exide Technologies, 607 F.3d 957, 967-68 (3rd Cir. 2010), In re Lakewood Engineering & Mfg. Co., Inc.,--- B.R. ----, 2011 WL 4600564 (Bankr. N.D. Ill. 2011), In re Riodizio, Inc.,204 B.R. 417, 423 (Bankr. S.D.N.Y. 1997), In re Arclin U.S. Holding, Inc., 416 B.R. 117 (Bankr. D. Del. 2009), BNY, Capital Funding LLC v. U.S. Airways, Inc., 345 B.R. 549 (E.D. Va. 2006),Lubrizol Enterprises, Inc. v. Richmond Metal Finishers, Inc., 756 F.2d 1043 (4th Cir. 1985),In re Qintex Entm't, Inc., 950 F.2d 1492 (9th Cir. 1991), In re Bergt, 241 B.R. 17, 29 (Bankr. D. Alaska 1999),In re Ionosphere Clubs, Inc., 22 F.3d 403, 408 (2nd Cir. 1994), Nathanson v. NLRB, 344 U.S. 25, 29 (1952) ,