under chapter 11 of title 11 for each quarter (including any fraction thereof) until a plan is confirmed or the case is converted or dismissed, whichever occurs first.” 28 U.S.C. § 1930(a)(6) (1988). HEANEY, Senior Circuit Judge, dissenting. I would affirm the bankruptcy court and the district court for the reasons given by them in their opinions. The bankruptcy statutes do not specifically give priority to quarterly trustee’s fees and I do not believe there is a sound reason for giving these fees a priority status over other administrative expenses. In my view, § 726(b) simply gives a superpriority to administrative expenses that arise after a conversion to Chapter 7. See 3 Collier on Bankruptcy ¶ 507.04[1] (L.King ed. 1990); see also In re Wetmore, 117 B.R. 201 (Bankr.W.D.Pa.1990) (<HOLDING>). This is another case in which the trustees
holding that quarterly fees are administrative expenses like  503b claims and must be subordinated to chapter 7 administrative expenses holding that because the quarterly fee payments are not  503b claims chapter 7 administrative expenses and the quarterly fee payments have the same priority holding that debtors have the burden of proving that other necessary expenses on form b22c are actual reasonable and necessary expenses and that these expenses should be considered in light of schedule j and other relevant evidence holding that an award for medical expenses is proper when the expenses have been incurred but not paid recognizing bankruptcy judges have discretion to set bar dates for administrative expenses