MICHAEL J. KAPLAN, Bankruptcy Judge.
An unsecured creditor (Citibank (NYS)) has objected to confirmation of the debtor's Chapter 13 plan on the grounds that the plan does not propose to pay creditors at least what they would receive in a Chapter 7 liquidation. (11 U.S.C. § 1325(a)(4).)
The narrow issue presented for resolution is whether the debtor, in computing the amount that unsecured creditors would receive in a Chapter 7 liquidation of his interest...
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