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IN RE COWLES

Bankruptcy No. 90-13293-HAL.

143 B.R. 5 (1992)

In re David H. COWLES, Debtor.

United States Bankruptcy Court, D. Massachusetts.

July 17, 1992.

Attorney(s) appearing for the Case

Sumner Bauman, Bauman and Bauman, P.C., Canton, Mass., for creditor.

Leonard M. Salter, Wasserman & Salter, Boston, Mass., for debtor.

MEMORANDUM

JAMES A. GOODMAN, Chief Judge.

I. INTRODUCTION

Elsie J. Hagberg ("Hagberg"), an unsecured creditor of David H. Cowles ("Cowles" or the "Debtor"), objects to the Debtor's Chapter 13 plan which provides for a 10% dividend to all unsecured creditors. Hagberg maintains that the Debtor's interest in a trust is tantamount to complete ownership, and since the Debtor's plan does not provide for a dividend based upon the full value of the trust...

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