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IN RE FREUDENHEIM

Bankruptcy No. 91-12421 K.

189 B.R. 279 (1995)

In re Robert L. FREUDENHEIM, Debtor.

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

December 7, 1995.

Attorney(s) appearing for the Case

Daniel F. Brown, Damon & Morey, Buffalo, New York, for Debtor.

Joseph W. Allen, Jaeckle, Fleischmann & Mugel, Buffalo, New York, for Creditor Fleet Bank.

MEMORANDUM OF DECISION

MICHAEL J. KAPLAN, Chief Judge.

On the record in open court on November 14, 1995, this Court ruled that for purposes of cramming down a Chapter 11 Plan under 11 U.S.C. § 1129(b) over the objection of a creditor who holds a lien on the Debtor's real estate, the Debtor is not entitled to subtract the hypothetical costs of a hypothetical sale1 from the collateral's fair market value for purposes of valuing...

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