Harmonizing § 503(b)(1) and (b)(9) to Provide Comfort and Clarity

In re Sears Holding Corp., et al., Case No.7:18:BK-23538-RDD (Bankr. S.D.N.Y. 2018); Winners Industry Co. LTD., v. Sears Holding Corp., Case No. 7:19-cv-10231-NSR (S.D.N.Y. 2019); Trustees of the Amalgamated Ins. Fund v. McFarlin’s Inc., 789 F.2d 98, 101 (2d Cir. 1986); Collingwood Grain Inc. v. Coast Trading Co. (In re Coast Trading Co.), 744 F.2d 686, 693 (9th Cir. 1984); In re John Clay and Co. Inc., 43 B.R. 797, 809 (Bankr. D. Utah 1984); In re National Sugar Refining Co., 27 B.R. 564, 569 (S.D.N.Y. 1983); In re Trico Steel Co. LLC, 282 B.R. 318, 324 (Bankr. D. Del. 2002); In re Bumble Bee Parent Inc., No. 19-12502 (Bankr. D. Del. Nov. 22, 2019); In re Herb Philipson’s Army and Navy Stores Inc., No. 18-61376-6 (Bankr. N.D.N.Y. Nov. 19, 2018); In re Toys “R” Us Inc., No. 17-34665 (Bankr. E.D. Va. Oct. 25, 2017); In re Arch Coal Inc., No. 16-40120-705 (Bankr. E.D. Mo. Jan. 13, 2016); In re PG&E Corp., No. 19-30088 (Bankr. N.D. Cal. Feb. 27, 2019); In re Tops Holding II Corp., No. 18-22279 (Bankr. S.D.N.Y. March 22, 2018); In Delphi Corp., Case No. 05-44481 (Bankr. S.D.N.Y. Oct. 14, 2005); In re Delta Air Lines Inc., Case No. 05-17923 (Bankr. S.D.N.Y. Sept. 16, 2005); In re Winn-Dixie Stores Inc., Case No. 05-11063 (Bankr. S.D.N.Y. March 15, 2005); In re Westpoint Stevens Inc., Case No. 03-13532 (Bankr. S.D.N.Y. June 3, 2003); In re Fleming Co., Case No. 03-10945 (Bankr. D. Del. April 3, 2003); In re Enron Corp., Case No. 01-16034 (Bankr. S.D.N.Y. Dec. 3, 2001); In re Ames Dept’ Stores Inc., Case No. 01-42217 (Bankr. S.D.N.Y. Aug. 20, 2001).