ERVIN, Chief Judge:
Peter Gordon Balbus ("Balbus") filed a voluntary petition for relief under Chapter 13 of the Bankruptcy Code. This petition was challenged by one of Balbus' secured creditors, Brown and Company Securities Corporation ("Brown"). Brown asserted that hypothetical costs of sale should be deducted when calculating the value of Balbus' real property providing security for his secured debt. If the costs were deducted, Balbus would not be eligible for...
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