MEMORANDUM
JOHN C. MINAHAN, Jr., Bankruptcy Judge.
Before the court is the limited issue whether capital gains taxes should be deducted in completing a hypothetical Chapter 7 liquidation analysis for purposes of confirming a Chapter 13 plan. I conclude that capital gains taxes should be deducted and that the debtors' plan should be confirmed.
The trustee objects to confirmation on the ground that the best interest of creditor's test of § 1325...
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