The court considered two issues in this case: Whether interest should be allowed on administrative trade and tax claims incurred by a debtor in possession during a chapter 11 case and, if so, whether the interest claims retain the same priority after conversion of the case to chapter 7. Relying on Nicholas v. United States. 384 U.S. 678 (1966), the court concluded that interest accrued on certain administrative claims during a chapter 11 case should be allowed after conversion of the case to chapter 7, and that the interest on those claims retains the priority of the underlying claims in the chapter 7 case. The court recognized that its decision conflicts with In re John Clay & Co., 43 B.R. 797 (Bankr. D. Utah 1984), but noted that John Clay did not address Nicholas, and that, in Small Bus. Admin. v. Preferred Door Co. (In re Preferred Door Co.), 990 F.2d 547 (10th Cir.1993), the Tenth Circuit indicated, without deciding, that interest is allowable on chapter 11 administrative claims. The court also rejected the chapter 7 trustee's argument that this outcome renders 11 U.S.C. § 726(a)(5) meaningless, noting that Nicholas makes interest on an administrative expense claim incurred during the chapter 11 case to be "an integral part of that claim."