ROBERT JOHN HALL, Bankruptcy Judge.
This is a motion brought by the debtor, Jacoby-Bender, Inc. ("debtor"), pursuant to 11 U.S.C. § 1146(c) (Supp. IV 1980) for an order exempting it from the payment of the New York City Real Estate Transfer Tax, N.Y.C.Admin.Code § II 46-5.0, as authorized by N.Y.Tax Law § 1201(b) (McKinney Supp.1983-84); the New York State Real Estate Transfer Tax, N.Y.Tax Law § 1402 (McKinney Supp.1983-84); and the New...
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