Case Summary:
Wisconsin DNR's motion for allowance of priority administrative expense claim pursuant to 11 U.S.C. § 503(b)(1)(a) is denied.  No clean-up costs for environmental damage have yet been incurred -- allowing administrative expense status for undetermined future costs would constitute an advisory opinion; case is not ripe for judicial review.  In addition, clean-up costs would not constitute funds necessary to "preserve" the estate pursuant to § 503(b)(1)(a); trustee had already declared intent to abandon pursuant to 11 U.S.C. § 554(a).  Presence of unencumbered assets in the estate does not change this result.

DNR was not entitled to priority lien on environmentally contaminated property to pay for future clean-up costs.  Absent clear statutory authority to do so, court refuses to fashion a remedy to redress environmental damage in light of fact that no evidence established that property presented imminent danger to public.

Statue/Rule References:
11 U.S.C. § 503 -- Administrative Expenses
11 U.S.C. § 554(a) -- Abandonment

Key Terms:
Abandonment
Administrative Expenses
Environmental Clean-Up Costs