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IN RE GUTERL SPECIAL STEEL CORP.

Bankruptcy No. 82-2590, Adv. No. 87-0393.

95 B.R. 370 (1989)

In re GUTERL SPECIAL STEEL CORPORATION, Debtor. Stanley G. MAKOROFF, Trustee for Guterl Special Steel Corporation, Plaintiff, v. The CITY OF LOCKPORT, NEW YORK; the School District of Lockport, New York; and County of Niagra, New York, Respondents.

United States Bankruptcy Court, W.D. Pennsylvania.

January 18, 1989.

Attorney(s) appearing for the Case

Stanley G. Makoroff, Lampl, Sable, Makoroff & Libenson, Pittsburgh, Pa., for plaintiff.

Alan E. Cech, Asst. U.S. Atty., Pittsburgh, Pa.

Charles A. Moster, Office of Gen. Counsel, U.S. Dept. of Commerce, Washington, D.C.

Thomas H. Brandt, Deputy Corp. Counsel, City of Lockport, Andrews, Pusateri, Brandt, Shoemaker, Higgins & Roberson, P.C., Lockport, N.Y.

Glenn S. Hackett, Niagra County Atty., Morton H. Abramowitz, Asst. County Atty., Lockport, N.Y.

Stephen I. Goldring, Pittsburgh, Pa., Asst. U.S. Trustee.

MEMORANDUM OPINION

BERNARD MARKOVITZ, Bankruptcy Judge.

Before the Court is an action by the Trustee to determine the priority of parties to the remainder of Debtor's estate, same having been liquidated and presently being held in escrow by this Court. The parties in question, the Economic Development Administration of the United States Department of Commerce ("EDA or mortgagee"), the assignee of the mortgagee as the secured creditor, and the City of Lockport...

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