STIPULATION AND CONSENT ORDER REGARDING BALTIMORE COUNTY, MARYLAND'S FIRST AMENDED PROOF OF CLAIM AND MOTION TO ALLOW FILING OF SECOND AMENDED PROOF OF CLAIM

NANCY V. ALQUIST, Bankruptcy Judge.

This Stipulation and Consent Order is entered into between Peter Chadwick (the "Responsible Officer"), in his capacity as Responsible Officer for the estates of Game Trading Technologies, Inc. and Gamers Factory, Inc. ("Gamers Factory"), and Baltimore County, Maryland ("Baltimore County"), pursuant to which the parties stipulate and agree as follows:

Stipulations

1. On May 23, 2012, Baltimore County filed Claim No. 16-1 in Case No. 12-11522, asserting a $14,230.05 unsecured priority claim under 11 U.S.C. § 507(a)(8) for personal property taxes allegedly owed by Gamers Factory to Baltimore County.

2. On August 10, 2012, Baltimore County filed Claim No. 16-2 in Case No. 12-11522 in the total amount of $14,680.05 (the "First Amended Claim"), which amended and superseded Claim No. 16-1, to add a $450.00 general unsecured claim for false fire alarm fees to the initial claim.

3. On February 19, 2013, Baltimore County filed its Motion to Allow Filing of Second Amended Proof of Claim [Docket No. 233, Case No. 12-11519] (the "Motion to Amend").

4. On March 4, 2013, the Responsible Officer filed his Objection to the Motion to Amend [Docket No. 234, Case No. 12-11519]. A hearing on the Motion to Amend is currently scheduled for July 3, 2013 at 10:00 a.m.

5. On March 27, 2013, the Responsible Officer filed his Objection to the First Amended Claim [Docket No. 30, Case No. 12-11522] (the "Claim Objection"). By Stipulation and Consent Order entered on April 15, 2013 [Docket No. 32, Case No. 12-11522], the Court extended the deadline for Baltimore County to respond to the Claim Objection through and including May 10, 2013. On May 10, 2013, the parties agreed to the principal terms of an agreement resolving the Motion to Amend and the Claim Objection.

6. After considering the amount at issue in this dispute, as well as the expense and risks of litigating the Motion to Amend and Claim Objection, the parties determined that it was in the best interest of the estate and Baltimore County to settle the Claim. Accordingly, the Responsible Officer and Baltimore County have agreed to resolve their outstanding issues on the terms and conditions set forth in the decretal paragraphs below.

Consent Order

Accordingly, by agreement of the parties, and the Court being satisfied that good cause has been shown for the entry of this Stipulation and Consent Order, it is herby ORDERED, ADJUDGED, and DECREED, that:

1. The Motion to Amend is hereby WITHDRAWN, with prejudice.

2. The First Amended Claim [Claim No. 16-2], is hereby allowed in full and classified as follows:

3. Baltimore County shall have no further claims in these bankruptcy cases.

4. The Court shall determine any dispute between the parties with respect to the enforcement of this Stipulation and Order.