MEMORANDUM AND ORDER
THOMAS C. GIBBONS, Bankruptcy Judge:
In this Chapter 11 proceeding, the debtor, Emarco, Inc., challenges a claim filed by Northeastern Bank of Pennsylvania (creditor) as secured in the amount of $30,000.00. The underlying facts in this contested matter are not in serious dispute and after an evidentiary hearing, we make the following findings.
The basis of Northeastern Bank's claim here is an assignment of a contract in the form...
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