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  • 16 Section 64a(1) of the Bankruptcy Act provides in part:(a) The debts to have priority, in advance of the payment of dividends to creditors, and to be paid in full out of bankrupt estates, and the order of payments, shall be (1) the costs and expenses of administration, including the actual and necessary costs and expenses of preserving the estate subsequent to filing the petition....11 U.S.C. Se
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