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IN RE PEROSIO

Bankruptcy No. 03-67641, Civ. No. 6:05-CV-895 (LEK).

364 B.R. 868 (2006)

In re Marc E. PEROSIO and Debra J. Perosio, Debtors. Marc E. Perosio and Debra J. Perosio, Appellants, v. NBT Bank National Association and United States of America, Appellees.

United States District Court, N.D. New York.

November 21, 2006.

Attorney(s) appearing for the Case

David H. Ealy, Trevett, Cristo Law Firm, Rochester, NY, for Appellants.

Jeffrey W. Baker, Victor, NY, John T. Sullivan, Jr., Phillips, Lytle Law Firm — Rochester Office, Rochester, NY, for Appellees.

MEMORANDUM-DECISION AND ORDER1

KAHN, District Judge.

I. INTRODUCTION

Marc E. Perosio and Debra J. Perosio ("Debtors" or "Appellants") appeal from a Memorandum-Decision, Findings of Fact, Conclusion of Law and Order ("MDO") of the United States Bankruptcy Court for the Northern District of New York (Gerling, Chief B.J.) entered March 2,...

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