Moister v. DeKalb Federal Savings & Loan Ass'n (In Re Robertson)

MEMORANDUM OF OPINION

A. D. KAHN, Bankruptcy Judge.

After the trial on the Trustee’s complaint to sell certain improved realty free and clear of liens, this Court reserved ruling on the question of an assessment of reasonable, necessary costs and expenses pursuant to § 506(c) of the Bankruptcy Reform Act of 1978 (the “Code”). On March 6, 1981, an order was entered authorizing the sale proposed by the Trustee and determining that DeKalb Federal Savings and Loan Association (“DeKalb Federal”) and the State Revenue Commissioner of Georgia (“State”) both had valid liens, and that between them, “the…