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IN RE STANDARD FINANCIAL MANAGEMENT CORP.

Bankruptcy No. 87-10219-HL.

79 B.R. 100 (1987)

In re STANDARD FINANCIAL MANAGEMENT CORP., d/b/a New England Rare Coin Galleries, Debtor.

United States Bankruptcy Court, D. Massachusetts.

September 17, 1987.

Attorney(s) appearing for the Case

Joseph F. Ryan, Special Counsel, Thomas Bean, and William R. Baldiga, Counsel to Special Counsel, Brown, Rudnick, Freed & Gesmer, Boston, Mass., for debtor.

Cyril Hochberg, P.C., Boston, Mass., for New England Merchants Funding Corp.

MEMORANDUM ON ADMINISTRATIVE LEASE CLAIM

HAROLD LAVIEN, Bankruptcy Judge.

Before the Court is New England Merchants Funding Corporation's ("Funding Corporation") Motion for an Allowance of Administrative Expense and Request for Payment for computers and peripherals allegedly leased to the debtor. The Court is asked to determine if the lease is, in fact, a security agreement or a true lease.

Factual Background

The Bank of New England...

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