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IN RE UPSTATE TANKS, INC.

Bankruptcy No. 80-21092.

9 B.R. 900 (1981)

In re UPSTATE TANKS, INC., Debtor.

United States Bankruptcy Court, W.D. New York.

March 26, 1981.

Attorney(s) appearing for the Case

David D. MacKnight, Rochester, N.Y., for debtor.

Damon, Morey, Sawyer & Moot by James S. Marvin, Buffalo, N.Y., for The Bank of New York.

Harris, Beach, Wilcox, Rubin & Levey by Jeffrey W. Baker, Rochester, N.Y., for Security Trust Co.

Hodgson, Russ, Andrews, Woods & Good-year by Lawrence C. Brown, Buffalo, N.Y., for Manufacturers & Traders Trust Co.

MEMORANDUM AND DECISION

EDWARD D. HAYES, Bankruptcy Judge.

The debtor in the above entitled matter has moved under § 506 for a valuation of the secured claims held by Manufacturers & Traders Trust Company, Security Trust Company of Rochester and the Bank of New York.

The facts appear to be as follows. In June of 1974, Manufacturers & Traders Trust Company filed a security instrument covering inventory...

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