ORDER ON OBJECTION TO CLAIM
GRADY L. PETTIGREW, Bankruptcy Judge.
The matter before the Court is the trustee's objection to the secured status of the claim of the Internal Revenue Service (IRS). For the reasons set out below, the Court finds that IRS has a secured claim in the amount of $415.00.
Findings of Fact
This Chapter 13 proceeding was initiated when the debtor filed his petition for relief on October 26, 1983. In the schedules...
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