I am with Stamcom, nothing wrong with a panel being in the kitchen.
It could be near the sink it can not be over a counter due to work space rules.
The closet could be a problem, I would mostly be worried about the work space rules.
The closet (and the closet door if the depth of the closet is less than 36") will need to be 30" wide minimum
The height inside the closet will need to be 6.5 feet minimum. 110.26(E)
The depth of the working space has to be 36".
Here is the real kicker, all that space described above is not to be used for storage.
110.26(B) Clear Spaces. Working space required by this section shall not be used for storage.
There are more requirements in 110.26 and they would be worth taking a look at.
And there is always 240-24(d) the ignitable material issue which seems to be only applied in clothes closets but it depends on the AHJ.
Bottom line is I doubt you can put a broom closet around this panel unless it is a very large broom closet.
[This message has been edited by iwire (edited 12-19-2003).]