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IN RE WINDSOR PLUMBING SUPPLY CO., INC.

Bankruptcy Nos. 190-10224-352, 190-11082-352 and 190-11123-352.

170 B.R. 503 (1994)

In re WINDSOR PLUMBING SUPPLY CO., INC., Debtor. In re WINDSOR SHOWROOM, INC., Debtor. In re WINDSOR WORLD, INC. a/k/a ABC Distribution Associates, Debtor.

United States Bankruptcy Court, E.D. New York.

July 7, 1994.

Attorney(s) appearing for the Case

Leo Fox, New York City, for debtors.

Chadbourne & Parke, New York City, for Cofacredit, S.A.

Platzer, Fineberg & Swergold, New York City, for Creditors Committee.

DECISION ON APPLICATION TO ESTIMATE CLAIM

MARVIN A. HOLLAND, Bankruptcy Judge:

This is a claims estimation proceeding brought on by the creditor, Cofacredit, S.A. [hereinafter "Cofacredit", "Creditor", "Plaintiff", or "Claimant"] to establish the value of its claim against the debtors, Windsor Plumbing Supply Co., Inc., Windsor Showroom, Inc., and Windsor World, Inc. [hereinafter "Debtors" or "Defendants"], a wholesale dealer of plumbing fixtures...

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