Matter of Abingdon Realty Corp.

MEMORANDUM OPINION

MARTIN V. B. BOSTETTER, Jr., Bankruptcy Judge.

On September 9,1981, a hearing was held before this Court to determine whether the Internal Revenue Service (“IRS”) and Gerald M. O’Donnell, Trustee in Bankruptcy (“trustee”), ever reached agreement concerning the compromise of a proof of claim filed by the IRS in the amount of $1,859,-609.61 and, if such an agreement had been reached, the terms of that agreement.

The issue for determination is whether a written agreement reached by other parties and later expressly adopted by the trustee, but recited by him to the Court with a…