MEMORANDUM OF DECISION
ALAN JAROSLOVSKY, Bankruptcy Judge.
This case was commenced in 1986 under Subchapter IV of Chapter 11 of the Bankruptcy Code as a railroad reorganization case. At that time, the debtor operated a railroad in Northern California. Pursuant to the procedure set forth in section 1163 of the Code, Jerry E. Gregg was appointed trustee.
In 1991, Gregg's plan of reorganization was confirmed. The plan called for sale of the railroad...
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