MEMORANDUM OPINION
BLACKWELL N. SHELLEY, Bankruptcy Judge.
This cause comes before the Court on the February 18, 1992, objection by Call Federal Credit Union ("Call") to confirmation of the debtor's Chapter 13 Plan. A hearing on the objection was held March 18, 1992, at which evidence was presented and arguments of counsel were heard. At the conclusion of the hearing this Court ordered briefs to be submitted by the parties. Philip Morris Deferred Profit...
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