Fowler

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

In re: CHELCEY R. FOWLER; In re: 

LYNDA FOWLER,

Debtors, No. 03-16112

UNITED STATES OF AMERICA,

Plaintiff-Appellee,  D.C. No.

CV-02-00507-CKJ

v. OPINION

CHELCEY R. FOWLER; LYNDA

FOWLER,

Defendants-Appellants.  Appeal from the United States District Court for the District of Arizona Cindy K. Jorgenson, District Judge, Presiding

Argued and Submitted November 16, 2004—Telephonic Argument

Filed January 12, 2005

Before: Pamela Ann Rymer, Richard C. Tallman, and Carlos T. Bea, Circuit Judges.

Opinion by Judge Tallman

469 472 IN RE: FOWLER

COUNSEL

Eric Slocum Sparks, Law Offices of Eric Slocum Sparks, P.C., Tucson, Arizona, for the appellants.

Thomas J. Clark and Ellen Page Delsole, United States Department of Justice, Tax Division, Washington, D.C., for the appellee.

OPINION

TALLMAN, Circuit Judge:

The issue in this case is the effect of a conversion from Chapter 11 to Chapter 13 bankruptcy proceedings on the pri- ority status of a postpetition, preconversion administrative expense claim. The Fowlers appeal the district court’s order…