Abstract: A system for receiving, storing, and removal of waste, laundry or other items comprises a frusto-conically shaped holder and a bi-frusto-coically shaped holder liner. The holder is open at a narrower top end and at a wider bottom end. The liner is held in place in the holder by folding a top portion of the liner above a middle section of the liner over the holder's top end, and fastenign wit with snaps. The shape of the liner allows filling of the liner with waste or other items to approximately the entire volume of the holder. Once the liner is full, it can easily be removed by lifting the the liner's top portion to free it from the holder, and then lifting the holder away from the liner. In this way, the necessity for lifting a heavy bag of waste or other items is avoided. The liner's opening is secured in a closed configuration through use of twist ties or by a drawstring integral with the liner's middle section.