BERYL E. McGUIRE, Bankruptcy Judge.
Claude L. Maine, the debtor, filed a petition for relief under the provisions of Chapter 13 on August 18, 1982. His schedules indicate that on the date of the filing, an amount of $500 was due to the New York State Department of Labor, Unemployment Insurance Division (the "State"). The debtor's Chapter 13 plan, as modified, proposed a 28% payment to unsecured creditors. No objections to confirmation were filed and, on December 6...
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