OPINION AND ORDER
SUSAN D. BARRETT, Chief Bankruptcy Judge.
Pursuant to 11 U.S.C. §554, Marie B. Gillis ("Debtor") seeks to abandon property to the Bank of Dudley ("Bank") in full satisfaction of the Bank's claim. The Court has jurisdiction pursuant to 28 U.S.C. §1334, and this is a core proceeding under 28 U.S.C. §157(b) (2) (A) and (O). For the following reasons, I find the Debtor cannot abandon the property in full...
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