CLARK, Circuit Judge:
Debtor Shelby Motel Group, Inc. ("Shelby") appeals the district court's order affirming the bankruptcy court's conclusion that Shelby's agreement with the Industrial Development Board of Vincent, Alabama is a lease within the meaning of 11 U.S.C. § 365(d)(4). Finding no relevant distinctions between the circumstances of this case and the circumstances presented in In re Martin Bros. Toolmakers, Inc.,
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