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IN RE CNB INTERN., INC.

No. 99-11240 B.

307 B.R. 363 (2004)

In re CNB INTERNATIONAL, INC., Debtor.

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

March 30, 2004.

Attorney(s) appearing for the Case

Nixon Peabody LLP, Gregory J. Mascitti, of counsel, Rochester, NY, for Amplicon, Inc. dba American Technologies Credit, Inc.

Hodgson Russ LLP, Stephen L. Yonaty, of counsel, Buffalo, NY, for CNB International, Inc.

CARL L. BUCKI, Bankruptcy Judge.

Amplicon, Inc., seeks the allowance of an administrative claim for rent and other payments due under a purported lease of computer software. In challenging this claim, the debtor presents several complex issues. These include the validity of the lease, the standard for calculating administrative liability, and the fair value of access to unused computer software.

At the time of the filing of its bankruptcy petition in 1999...

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