MEMORANDUM OPINION AND ORDER
RICHARD L. SPEER, Bankruptcy Judge.
This cause comes before the Court upon the Trustee's Objection to a Motion For Abandonment of Real Property by Sylvania Savings Bank Company. The parties have had two Hearings to argue the merits of their respective positions and the opportunity to respond to the arguments made by opposing counsel. Both parties have filed Briefs with the Court on this matter. The Court has reviewed these arguments...
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