MEMORANDUM AND OPINION
CHARLES J. MARRO, Bankruptcy Judge.
The above-named debtor filed a Voluntary Petition Under Chapter 13 of the Bankruptcy Code and listed the following obligations in his Schedules:
Priority Debts for Taxes $ 5,400.00 Unsecured Claims without priority $ 99,240.49 Secured Debts $116,000.00
With such filing two issues were raised:
1. Whether the Debtor...
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