In re Willis Enterprises, Inc.

MEMORANDUM OF DECISION

JIM D. PAPPAS, Bankruptcy Judge.

Introduction

Creditor Wells Fargo Bank, N.A.’s (“Creditor”) filed a Motion to Compel Abandonment. Dkt. No. 46. Chapter 71 trustee Richard E. Crawforth (“Trustee”) filed an objection to the motion. Dkt. No. 48. The parties filed briefs, and the mo*390tion came before the Court for hearing on March 14, 2012, Dkt. Nos. 52-55, after which the Court took it under advisement. The Court has considered the submissions of the parties, the arguments of counsel, as well as the applicable law. This Memorandum disposes of the motion. Fed. R. Bankr.P. 7052;…