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IN RE WALSH

No. 09-16031-WCH.

447 B.R. 45 (2011)

In re Mary Ann WALSH, Debtor.

United States Bankruptcy Court, D. Massachusetts, Eastern Division.

March 9, 2011.

Attorney(s) appearing for the Case

Paula R.C. Bachtell, U.S. Dept. of Justice, Office of the U.S. Trustee, Boston, MA, for John Fitzgerald.

Charles R. Bennett, Jr., Kathleen R. Cruickshank, Murphy & King, Professional Corporation, Boston, MA, for Mary Ann Walsh.

Erika Cormier, IRS Office of Chief Counsel, Boston, MA, for Internal Revenue Service/IRS.

John G. Hofmann, Gilman McLaughlin & Hanrahan LLP, Boston, MA, Alex M. Rodolakis, Gilman, McLaughlin & Hanrahan LLP, Hyannis, MA, for Cape Cod Cooperative Bank.

Christopher Lee, New London, NH, for James Kasper.

Walter M. Lupan, Grassia, Murphy & Lupan, P.A., Natick, MA, Matthew J. McGowan, Elizabeth W. Shealy, Linda Rekas Sloan, Salter, McGowan, Sylvia & Leonard, Inc., Providence, RI, for TD Bank, N.A.

Alex F. Mattera, Demeo & Associates, P.C., Boston, MA, for Corinth Investors Trust, James Kasper.

Richard T. Mulligan, Harmon Law Offices, P.C., Newton Highlands, MA, for Webster Bank, N.A.

Maureen N. Shea, Shea & Shea, P.C., Yarmouth Port, MA, for Trustees of the Plantation Realty Trust.

Adrienne Kotowski Walker, Mintz, Levin, Cohn, Ferris Glovsky and Popeo, Boston, MA, for Hingham Institution For Savings.

Brian J. Wall, Troy Wall Associates, Sandwich, MA, for Cape Cod Vacation Condominium Ass'n.

PRELIMINARY DECISION ON CONFIRMATION OF AMENDED PLAN OF REORGANIZATION

WILLIAM C. HILLMAN, Bankruptcy Judge.

Background

Mary Ann Walsh ("Debtor") filed her petition under Chapter 11 of the Bankruptcy Code on July 29, 2009. She owns and operates 56 residential apartments in five locations in Barnstable County and owns a home and a vacation property (collectively the "Properties").

The Properties are encumbered by a variety of mortgages...

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