IN RE CONSUMERS IGA THRIFTWAY, INC. (Bankr.E.D.Okla. 2005)

TOM CORNISH, Bankruptcy Judge

On the 9^th day of March, 2005, the Chapter 11 Plan of Liquidation filed by the Debtor (Docket Entry 850) with Objection thereto filed by Oklahoma Tax Commission (Docket Entry 1000) came before this Court for hearing. Appearances were entered at the hearing by Sam Bratton on behalf of the Debtor and Paul Thomas on behalf of the U.S. Trustee.

Based upon the record made at the hearing, this Court finds that the Chapter 11 Plan of Liquidation should be denied based on the Report of Ballots.

IT IS THEREFORE ORDERED that the Chapter 11 Plan of Liquidation filed by the Debtor is hereby denied based on the Report of Ballots.