Tighe

The Bankruptcy Code authorizes the United States Trustee to collect “quarterly fees” from a party who files for Chapter 11 bankruptcy. See 28 U.S.C. § 1930 (a)(6). The quarterly fee is calculated according to the amount of disbursements to creditors during each quarter of the debtor’s case. The question presented for our review is whether disbursements by a reorganized debtor after confirmation of the reorganization plan are subject to § 1930(a)(6)’s quarterly fee schedule. We have jurisdiction pursuant to 28 U.S.C. *997 § 158 (a). We hold that the term “disbursements” includes payments made by a reorganized debtor during the post-confirmation period.

I

In April 1991 debtors Celebrity Home Entertainment, Inc. and Celebrity Duplicating Services, Inc. (collectively “Debtors”) 1 voluntarily filed for bankruptcy relief under the reorganization provisions of Chapter 11 of the Bankruptcy Code, codified at 11 U.S.C. §§ 1101-1174 . The bankruptcy court confirmed Debtors’ reorganization plan in July 1995. In February 1997 Debtors filed a motion for final decree to close the Chapter 11 case. In that motion, Debtors argued that they were not required to pay any post-confirmation quarterly…