Crestview Funeral Home, Inc.

UNITED STATES BANKRUPTCY COURT
DISTRICT OF NEW MEXICO
PACER Cover Sheet
for Electronically Filed Documents
Any data shown here are current as of 	. Any element of information on this form,
except the received date, is subject to change as changes may be made to the Court's official docket.
Case Title:
Case Number:
Document Information
Description:
Date Filed:
Date Entered On
Docket:
Filer Information
Submitted By:
If this form is attached to the document identified above, it serves as an endorsed copy of the
document as it existed on the above date. To confirm that nothing has changed since then,
review the docket.
06/10/06
Crestview Funeral Home, Inc.
95-11923
Order Granting [1088-1] Application For Compensation ( Fees: $ 22,859.93,
Expenses: $ 494.47) by James A. McCormick on behalf of Gill & Kohr, CPA; paymen
to Gill & Kohr, CPA of $22859.93 in fees and $494.47 in expenses .
Received on: 2006-02-09 15:04:08.000
2006-02-09 00:00:00.000
2006-02-09 00:00:00.000
Patti Hennessy
Case 95-11923-j7 Doc 1117 Filed 02/09/06 Entered 02/09/06 15:10:00 Page 1 of 7

1The objection filed by Lester E. Salazar is identical to the objection filed by John L. Salazar,
except that it was signed by Lester E. Salazar. (See Docket # 1092 and # 1093). At the final hearing
on the Application, counsel for the Trustee raised the issue of whether Lester E. Salazar had standing to
object to the Application. In light of the fact that the objection of Lester Salazar is identical to the
objection filed by John Salazar and in light of the Court’s ruling on the Application, the Court will not
address this argument.
1
UNITED STATES BANKRUPTCY COURT
DISTRICT OF NEW MEXICO
In re: Crestview Funeral Home, Inc., No. 7-95-11923 MA
Debtor.
ORDER GRANTING APPLICATION FOR ALLOWANCE AND PAYMENT OF
COMPENSATION AND REIMBURSEMENT OF EXPENSES AND COSTS
FOR ACCOUNTANT
THIS MATTER is before the Court on the Application for Allowance and Payment of
Compensation and Reimbursement of Expenses and Costs for Accountant (“Application”). The
Application seeks the allowance and payment of compensation and reimbursement of expenses and
costs for the period from July 15, 1999 through August 3, 2004, plus estimated fees and expenses to
be incurred in preparing and filing the tax return for Crestview Funeral Home, Inc., due May 31, 2005.
John L. Salazar and Lester E. Salazar objected to the Application, asserting that the amounts requested
were excessive and duplicative.1 Daniel J. Behles filed a limited objection to the Application, asserting
that because he holds an allowed administrative expense claim which has not yet been paid, the
accountant should not be paid unless his claim is paid contemporaneously. (See Docket # 1091). The
United States Trustee filed a comment in support of the Application requesting that such application be
approved. (See Docket # 1113). The Chapter 7 trustee also represented in the Application that he
Case 95-11923-j7 Doc 1117 Filed 02/09/06 Entered 02/09/06 15:10:00 Page 2 of 7

2
had reviewed the monthly bills
submitted by the accountant, and approved the amounts requested. (See Docket # 1088).
The Court held a final hearing on the Application and took the matter under advisement. The
Court finds that the fees and expenses requested are reasonable and necessary and fall within the
applicable standards for compensation of professionals hired by the trustee. The Court will, therefore,
approve the Application and overrule the objections of John L. Salazar, Lester Salazar, and Daniel J.
Behles. In reaching this determination, the Court FINDS:
1. The Chapter 7 Trustee hired Gill & Kohr (Byron Kohr, or “Accountant”) as accountant for
the trustee and for the bankruptcy estate, and such employment was approved by the Bankruptcy
Court. (See Docket # 617 - Motion to Employ Accountant; and Docket # 986 - Order Approving
Accountant for Trustee). The Accountant was employed in accordance with 11 U.S.C. § 327.
2. Compensation of professional persons hired by the trustee, including accountants, is
governed by 11 U.S.C. § 330, which provides, in relevant part, that,
After notice . . . and a hearing, . . . the court may award . . . a professional person employed
under section 327 or 1103 –
(A) reasonable compensation for actual, necessary services rendered by the trustee,
examiner, professional person, or attorney and by any paraprofessional person employed by any such
person; and
(B) reimbursement for actual, necessary expenses.
11 U.S.C. § 330(a)(1).
3. In determining the reasonableness of the requested compensation, the following factors are
relevant:
(A) the time spent on such services;
(B) the rates charged for such services;
Case 95-11923-j7 Doc 1117 Filed 02/09/06 Entered 02/09/06 15:10:00 Page 3 of 7

3
(C) whether the services were necessary to the administration of, or beneficial at
the time which the service was rendered toward completion of, a case under
this title;
(D) whether the services were performed within a reasonable amount of time
commensurate with the complexity, importance, and nature of the problem, issue, or task
addressed; and
(E) whether the compensation is reasonable, based on the customary compensation
charged by comparably skilled practitioners in cases other than cases under this title.
11 U.S.C. § 330(a)(2).
4. The Accountant was hired for the purpose of preparing and filing tax returns on behalf of the
bankruptcy estate.
5. The hourly rates requested were $120.00 for work performed by Byron Kohr, and $45.00
for work performed by a bookkeeper employed by Gill & Kohr.
6. These rates are reasonable.
7. The Accountant prepared and filed tax returns for the estate for the tax years ending May
31, 1997, May 31, 1998, May 31, 1999, May 31, 2000, May 31, 2001, May 31, 2002, May 31,
2003, and May 31, 2004.
8. The Application seeks approval of a total of $23,354.40, including expenses, costs, and
applicable gross receipts taxes, broken down as follows:
Accountant Fees: $21,144.00 (Of this amount, $480.00 is attributable
to 4 hours estimated to prepare the tax return for the
year ending May 31, 2005)
Bookkeeper Fees: $ 252.00 (of this amount, $31.50 is attributable to .7
hours estimated to prepare the tax return for the year
ending May 31, 2005)
Expenses: $ 494.47
Gross Receipts Taxes: $ 1,463.93
9. Preparing tax returns on behalf of the bankruptcy estate is necessary to the administration of
Case 95-11923-j7 Doc 1117 Filed 02/09/06 Entered 02/09/06 15:10:00 Page 4 of 7

2 Under Rule 201, Fed.R.Evid., made applicable to bankruptcy proceedings by Rule 9017,
Fed.R.Bankr.P., the court may take judicial notice, whether requested or not, of facts that are “not
subject to reasonable dispute in that [they are] . . . capable of ready determination by resort to sources
whose accuracy cannot reasonably be questioned.”). See In re Calder, 907 F.2d 953, 955 n.2 (10th
Cir. 1990) (finding it appropriate that the bankruptcy court took judicial notice of the contents of the
debtor’s Statement of Affairs and Schedule B-1 filed in the debtor’s bankruptcy proceeding); In re
Saco Local Dev. Corp., 30 B.R. 862, 865 (Bankr.Me. 1983) (concluding “that it is appropriate to
take judicial notice of the debtor's bankruptcy case as a whole, including the documents filed in the
case.”).
4
the bankruptcy estate and is compensable in accordance with the standards of 11 U.S.C § 330(a).
10. Although John L. Salazar objected that the fees requested were excessive and
unreasonable, no evidence or testimony was offered to the Court to show that the fees were excessive.
The Accountant’s files and time records were entered into evidence (Accountant’s Exhibits A - E).
Byron Kohr testified that he performed the work preparing the tax returns, that the bookkeeper
performed the work under his direction, and that he believed the amount requested was reasonable for
the amount and nature of the work performed. See In re Concept Clubs, Inc., 125 B.R. 634, 636
(Bankr.D.Utah 1991) (“The standard of review . . . [for] determining the compensation to be paid these
professionals is . . . that of reasonable compensation for work actually performed.”).
11. The amount requested is reasonable.
12. As further support for the reasonableness of the Accountant’s fees, the Court notes that
the fees requested earlier in the case by the accountant hired by the Debtor-in-Possession appear
comparable.2 Brian Rowe, who was hired by the Debtor-in-Possession during the administration of the
Debtor under Chapter 11 of the Bankruptcy Code for the purpose of preparing and filing tax returns
and assisting with preparation of a plan of reorganization, claimed an administrative expense in the
Case 95-11923-j7 Doc 1117 Filed 02/09/06 Entered 02/09/06 15:10:00 Page 5 of 7

5
approximate amount of $16,967.55 for fees incurred as accountant for the bankruptcy estate through
August 20, 1997, a period of approximately a year and a half from the date his employment was
authorized by the Court. (See Docket # 144 - Order Authorizing Employment of Accountant by
Debtor-in-Possession; and Docket # 394 - Notice of Administrative Expense Claim). Brian Rowe’s
hourly rate was $120.00. (See Docket # 122 - Application to Employ Accountant for Debtor-in-
Possession). The amount requested by Accountant for fees incurred in preparing nine tax returns is
comparable to the amounts requested by the accounted hired by the Debtor-in-Possession.
13. The objection filed by Daniel J. Behles is overruled. Daniel J. Behles holds an allowed
Chapter 11 administrative expense for his services as an expert witness on behalf of the Debtor. (See
Order Granting Application for Compensation - Docket # 307). This Application is a request for
allowance of a Chapter 7 administrative expense, which has priority over allowed Chapter 11
administrative expenses. See 11 U.S.C. § 726(b) (“ . . . a claim allowed under section 503(b) of this
title incurred under this chapter [7] after such conversion has priority over a claim allowed under section
503(b) of this title incurred under any other chapter of this title . . . before such conversion”).
WHEREFORE, IT IS HEREBY ORDERED, that the Application is GRANTED. Fees in the
amount of $21,396.00, expenses and costs in the amount of $494.47, and applicable New Mexico
gross receipts taxes in the amount of $1,463.93, for a total of $23,354.40, are approved.
__________________________________________
MARK B. McFEELEY
United States Bankruptcy Judge
Case 95-11923-j7 Doc 1117 Filed 02/09/06 Entered 02/09/06 15:10:00 Page 6 of 7

6
I certify that on the date shown on the attached
document verification, a true and correct copy of
the foregoing was either electronically transmitted,
faxed, delivered or mailed to the listed counsel
and/or parties.
James A. McCormick
Trustee
1617 Sagebrush Trail SE
Albuquerque, NM 87123
P. Diane Webb
Attorney for Trustee
PO Box 1156
Albuquerque, NM 87103 -1156
Office of the United States Trustee
PO Box 608
Albuquerque, NM 87103
Daniel J. Behles
226-A Cynthia Loop NW
Albuquerque, NM 87114
John L. Salazar
1600 Escalante SW
Albuquerque, NM 87104
Lester Salazar
1600 Escalante SW
Albuquerque, NM 87104
________________________________
Patti G. Hennessy
Law Clerk
(505) 348-2545
Case 95-11923-j7 Doc 1117 Filed 02/09/06 Entered 02/09/06 15:10:00 Page 7 of 7