United States Bankruptcy Court, W.D. New York September 30, 2002, 1-19-10413 (In Re Iroquois Energy Management, LLC)

CARL L. BUCKI, Bankruptcy Judge.

Charter One Bank, F.S.B. (“Charter One”) has perfected in New York its security interest in the accounts and general intangibles of Iroquois Energy Management LLC (“Iroquois”), the debtor herein. At issue in the present dispute is whether that security interest covers a refund due from a Canadian entity.