OPINION
CECELIA H. GOETZ, Bankruptcy Judge:
A motion is before the Court on an application by Norstar Bank of Long Island ("the Bank"), successor by merger to Bank of Long Island (formerly the First National Bank of East Islip), for an order directing Elizabeth A. Gutman, the Chapter 7 Trustee, to pay the Bank's $8806.15 secured claim to accounts receivable, plus interest, as an administrative expense and priority claim.
The Bank is a banking corporation...
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