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IN RE SHEFFIELD OIL CO., INC.

Bankruptcy No. 92-04719-APG.

162 B.R. 339 (1993)

In re SHEFFIELD OIL CO., INC., Debtor.

United States Bankruptcy Court, M.D. Alabama.

November 29, 1993.

Attorney(s) appearing for the Case

H. Dean Mooty, Jr., Capell, Howard, Knabe & Cobbs, P.A., Montgomery, AL, for movant.

Larry E. Craven, Alabama State Military Dept., Montgomery, AL, for Armory Com'n of Alabama.

B. Kincey Green, Jr., Reeves & Stewart, Selma, AL, for City of Selma.

John E. Pilcher, Pilcher & Pilcher, P.C., Selma, AL, for Dallas County Bd. of Educ.

William J. Gamble, Gamble, Gamble, Calame & Wilson, Selma, AL, for Stockmans.

OPINION ON OBJECTIONS TO ABANDONMENT AND REJECTION OF EXECUTORY CONTRACTS

A. POPE GORDON, Bankruptcy Judge.

The trustee filed a notice under 11 U.S.C. § 554(a) of intent to abandon any interest of the debtor in 110 underground petroleum storage tanks located in Alabama.1

The trustee simultaneously filed a motion under 11 U.S.C. § 365 to reject executory contracts...

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