ORDER
TIMOTHY J. MAHONEY, Chief Judge.
This matter concerns an objection filed by the United States to the Chapter 13 plan of Charles Ross (Debtor). A hearing was held on this objection on April 29, 1991. Howard Duncan appeared on behalf of the debtor. Loren Mark appeared on behalf of the United States.
The claim of the United States consists of income tax liabilities for the taxable year ending December 31, 1986. The 1986 income tax return was last...
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