MEMORANDUM-OPINION
J. WENDELL ROBERTS, Bankruptcy Judge.
At issue in both of these cases is whether the liquidation test required under 11 U.S.C. § 1225(a)(4) should be applied as of the date of the bankruptcy filing or the date of confirmation of the plan.
In the first case, the debtors, J.D. Perdue, Jr. and Clara Jane Perdue filed their Chapter 12 petition on April 21, 1987. Nearly 15 months after the filing, the debtors' case came on for...
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