Kathie J. Smee, f.k.a. Kathie J. Zavitz - Page 9

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               Finally, we are without subject matter jurisdiction to                 
          determine whether the deficiencies involved herein were                     
          discharged by the Bankruptcy Court.                                         
               On the basis of the foregoing, Petitioner’s Motion to Stay             
          Proceedings filed January 28, 1997, will be denied, and                     
          respondent’s Motion for Entry of Decision filed on February 24,             
          1997, will be granted.                                                      
               To reflect the foregoing and the stipulation,                          

                                                  An appropriate order and            
                                             decision will be entered.                




























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