OPINION
DONALD R. SHARP, Bankruptcy Judge.
This matter came on for consideration of the Trustee's Motion for Order of Abandonment of Refinery Property pursuant to a regularly scheduled hearing. This opinion constitutes findings of fact and conclusions of law in accordance with Federal Rule of Bankruptcy Procedure 7052 and disposes of all the issues presented to the Court.
FACTUAL AND PROCEDURAL BACKGROUND
Shore Company, Inc., hereinafter...
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