OPINION AND ORDER
THOMAS C. GIBBONS, Bankruptcy Judge:
This proceeding is before the Court on Objections filed by both the United States of America, through the Small Business Administration (hereinafter "SBA") and Kathleen A. Mras (hereinafter "Mras") to both a Chapter 13 Plan and a Motion to Sell Property Free and Clear of Liens filed by the debtor. For the reasons provided herein, we grant the objections filed by both SBA and Mras and debtor's Chapter...
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