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IN RE MITCHELL

No. 90-15952.

954 F.2d 557 (1992)

In re George H. MITCHELL; Carol J. Mitchell, Debtors. GENERAL MOTORS ACCEPTANCE CORPORATION, Appellant, v. George H. MITCHELL; Carol J. Mitchell, Appellees.

United States Court of Appeals, Ninth Circuit.

Decided January 21, 1992.

Attorney(s) appearing for the Case

Jan T. Chilton, Severson, Werson, Berke & Melchoir, San Francisco, Cal., for appellant.

James J. Gold, Gold & Hammes, San Jose, Cal., for appellees.

Before GOODWIN, SCHROEDER and NOONAN, Circuit Judges.

SCHROEDER, Circuit Judge:

General Motors Acceptance Corporation (GMAC) appeals from the decision of the Bankruptcy Appellate Panel (BAP) which established the value of an automobile owned by George H. and Carol J. Mitchell. The purpose of the valuation was to determine the amount of GMAC's allowed secured claim in the Mitchells' Chapter 13 cram-down bankruptcy plan. A careful reading of the statutory language involved here, 11 U.S.C. § 506(a), and the overwhelming...

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