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IN RE BEULAH CHRUCH OF GOD IN CHIRST JESUS, INC.

No. 03-42705 (RDD).

316 B.R. 41 (2004)

In re BEULAH CHURCH OF GOD IN CHRIST JESUS, INC., Debtor.

United States Bankruptcy Court, S.D. New York.

October 18, 2004.

Attorney(s) appearing for the Case

James E. Hurley Jr., New York City, for debtor in possession.

Corporation Counsel of the City of New York, by Michael A. Cardozo and Brian J. Markowitz, New York City, for New York City Finance Department.

Emmet, Marvin & Martin, LLP, by Eric Reuben and Anna Karpman, New York City, for Residential Funding Corporation.

MEMORANDUM DECISION AND ODER GRANTING REQUEST FOR EXEMPTION AND DENYING OJECTION TO EXEMPTION FROM TRANSFER TAX UNDER 11 U.S.C. § 1146

ROBERT D. DRAIN, Bankruptcy Judge.

The debtor and debtor in possession, Beulah Church of God in Christ Jesus, Inc. (the "Debtor"), moved under sections 363(b) and (f) of the Bankruptcy Code, 11 U.S.C. §§ 101 et seq., to sell twenty-three buildings. Before...

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