IN RE WINN-DIXIE STORES, INC.

No. 05-03817-3F1.

381 B.R. 804 (2008)

In re Jointly Administered WINN-DIXIE STORES, INC., et al., Reorganized Debtors.

United States Bankruptcy Court, M.D. Florida, Jacksonville Division.

February 7, 2008.


Attorney(s) appearing for the Case

Adam Ravin, Skadden Arps Slate Meagher & Flom, LLP, New York, NY, Allan E. Wulbern, Beau Bowin, Cynthia C. Jackson, David L. Gay, James H. Post, Leanne McKnight Prendergast, Stephen D. Busey, Smith Hulsey & Busey, Jacksonville, FL, for Reorganized Debtors.


FINDINGS OF FACT AND CONCLUSIONS OF LAW

JERRY A. FUNK, Bankruptcy Judge.

This Case is before the Court upon Winn-Dixie Stores, Inc. and twenty-three of its reorganized debtor affiliates ("Debtors")' Objection to Claims Filed by IRT Partners, L.P. and Equity One (Hunter's Creek), Inc. After a hearing held on December 20, 2007, the Court makes the following Findings of Fact and Conclusions of Law.

FINDINGS OF FACT

On September...

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