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IN RE DONATO

No. 3:00-CV-1169.

253 B.R. 151 (2000)

In re Joseph A. and Phyliss G. DONATO, Debtors. United States of America, Appellant, v. Joseph A. and Phyliss G. Donato, Appellees.

United States District Court, M.D. Pennsylvania.

September 26, 2000.

Attorney(s) appearing for the Case

David J. Harris, Wilkes Barre, PA, for debtors.

Christopher R. Zaetta, U.S. Dept. of Justice, Washington, DC, for appellant.

MEMORANDUM

MUNLEY, District Judge.

Before the court for disposition is an appeal from the Bankruptcy Court which calls upon us to determine the correct valuation method for a piece of real estate located in Clarks Summit, Pennsylvania. The appellant is the United States of America, and the appellees/debtors of the bankruptcy are Joseph A. and Phyliss G. Donato. The matter is ripe for disposition having been fully briefed and argued.

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