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IN RE KAPLAN

Bankruptcy Nos. 91-30719, 91-30720.

186 B.R. 871 (1995)

In re Michael KAPLAN and Morris Kaplan, Debtors.

United States Bankruptcy Court, D. New Jersey.

September 5, 1995.

Attorney(s) appearing for the Case

Ravin, Sarasohn, Cook, Baumgarten, Fisch & Baime, Robert A. Baime, Bruce Buechler, Roseland, NJ, for debtors.

Greenberg Dauber & Epstein, Paul J. Dillon, Newark, NJ, for creditor Commercial Bank of New York.

OPINION

WILLIAM H. GINDIN, Chief Judge.

PROCEDURAL BACKGROUND

This matter comes before the court as a motion by debtors Michael Kaplan and Morris Kaplan ("debtors") to estimate the claims of creditors Commercial Bank of New York ("CBNY") and Midlantic National Bank ("Midlantic") at zero pursuant to 11 U.S.C. § 502(c). This court heard the motion on February 27, 1994. In May 1994, Midlantic's

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