ORDER ON APPEAL OF BANKRUPTCY COURT'S ENTRY OF FINAL DECREE WITHOUT PAYMENT OF POST-CONFIRMATION QUARTERLY FEES
ROTHSTEIN, District Judge.
I. BACKGROUND
Precision Autocraft filed its Chapter 11 case on October 3, 1995. Precision's plan of reorganization was confirmed on December 15, 1995. WTD and its subsidiaries (including Sedro-Woolley Lumber Co.) filed 42 Chapter 11 cases in 1991.
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