MEMORANDUM OPINION
FRANK W. KOGER, Chief Judge.
Debtors filed for relief under Chapter 12 on January 16, 1987. A confirmation hearing was held June 29, 1987. On September 12, 1987 the Bankruptcy Court, the Honorable Dennis J. Stewart presiding, amended the debtors' proposed Chapter 12 plan to include distribution to unsecured and undersecured creditors in the amount of $39,482.00, which the Court found to be non-exempt, unsecured assets improperly excluded...
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