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IN RE SAMOILO

Bankruptcy No. 05-15128.

375 B.R. 151 (2007)

In re Ivan Hugo SAMOILO d/b/a George's Restaurant, Debtor. Ivan Hugo Samoilo, Movant, v. Citizens Bank of Pennsylvania, Venture Capital Assets Group, a Division of Venture Research Systems, Inc., Commonwealth of Pennsylvania Department of Labor and Industry Unemployment Compensation Fund, Commonwealth of Pennsylvania Department of Revenue, United States of America Internal Revenue Service, and Erie County Pennsylvania Tax Claim Bureau, Respondents.

United States Bankruptcy Court, W.D. Pennsylvania.

September 18, 2007.

Attorney(s) appearing for the Case

Guy C. Fustine, Knox McLaughlin Gornall & Sennett, P.C., Mark G. Claypool, Erie, PA, for Movant.

Joseph M. Fornari, Jr., on Behalf of the United States Trustee, Pittsburgh, PA, for Respondents.

MEMORANDUM

WARREN W. BENTZ, Bankruptcy Judge.

Debtor and Citizens Bank of Pennsylvania (the "Bank") dispute the proposed distribution of the net proceeds of sale of the Debtor's restaurant real estate and restaurant equipment.

The procedural vehicle for the dispute is DEBTOR'S MOTION TO DETERMINE EXTENT OF BANK'S SECURED CLAIM.

Debtor asserts that the appropriate date of valuation of the Bank's collateral for purposes of determining...

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