MEMORANDUM DECISION AND ORDER
STEPHEN J. COVEY, Bankruptcy Judge.
The debtor, S.E.T. Income Properties, III ("SET") has filed a disclosure statement and a plan of reorganization pursuant to the requirements of the Bankruptcy Code. The sufficiency of said disclosure statement comes on for hearing upon the debtor's application for approval and upon objection thereto by Guardian Life Insurance Company ("Guardian"). Guardian, a secured creditor of the debtor...
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