MEMORANDUM OPINION
LEWIS M. KILLIAN, Jr., Bankruptcy Judge.
This case requires the Court to decide whether the Debtor's proposed transfer of real property in satisfaction of a creditor's secured claim constitutes the "indubitable equivalent" of such secured claim for purposes of confirmation of a plan of reorganization under Section 1129(b) of the Bankruptcy Code. A confirmation hearing was held on December 1, 1988. The parties have submitted post-hearing...
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