In re Shepherd

ORDER GRANTING DEBTORS’ SECTION 505(a)(1) MOTION

DAVID S. KENNEDY, Chief Judge.

This matter came on to be heard, on November 24, 1998, upon the Motion of Mary Kathryn Shepherd (“Shepherd”) and Griffin Enterprises (the respective debtors in possession in the above jointly administered eases), filed pursuant to the provisions of section 505(a)(1) of the United States Bankruptcy Code (hereafter “Debtors’ Section 505 Motion”), to have the Court determine that there will be no Federal tax liabilities result*836ing from the transfers to the transferees as set forth in a Settlement Agreement by, between,…