OPINION
D. JOSEPH DE VITO, Bankruptcy Judge.
This matter concerns objections to confirmation of the Chapter 13 plan of arrangement proposed by joint debtors, Antal and Juliana Wilheim, the first of which, raised by a group of unsecured judicial lien creditors, asserts that the debtors' plan fails the "best interest of creditors" test contained in 11 U.S.C. § 1325[a][4], requiring the present
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