United States Bankruptcy Court, W.D. New York March 26, 1981, 2-19-20132 (In Re Upstate Tanks, Inc.)

MEMORANDUM AND DECISION

EDWARD D. HAYES, Bankruptcy Judge.

The debtor in the above entitled matter has moved under § 506 for a valuation of

*901

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.