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IN RE AGWAY, INC.

Nos. 02-65872 through 02-65877.

412 B.R. 32 (2009)

In re AGWAY, INC., Debtor. In re Agway General Agency, Inc., Debtor. In re Brubaker Agronomic Consulting Service LLC, Debtor. In re Country Best Adams, LLC, Debtor. In re Country Best-Deberry LLC, Debtor. In re Feed Commodities International LLC, Debtor.

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

August 14, 2009.

Attorney(s) appearing for the Case

Menter, Rudin & Trivelpiece, P.C., Attorneys for Liquidating Trustee, Jeffrey A. Dove, Esq. of Counsel, Syracuse, NY.

Karen Wozniak, Dept. of Justice, Tax Division, Washington, DC, William Larkin, Esq., U.S. Attorney's Office, Syracuse, NY, for U.S.

Guy A. Van Baalen, Esq., Assistant U.S. Trustee, Utica, NY.

MEMORANDUM-DECISION, FINDINGS OF FACT, CONCLUSIONS OF LAW AND ORDER

DIANE DAVIS, Bankruptcy Judge.

Presently under consideration by the Court is a motion ("Motion") filed on November 26, 2008, by D. Clark Ogle, Trustee of the Agway Liquidating Trust ("Liquidating Trustee"), pursuant to § 505(a) and (b) of the U.S. Bankruptcy Code,1 11 U.S.C. §§ 101-1330 ("Code"), seeking an order determining that the Agway, Inc...

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