MEMORANDUM ORDER
NANCY C. DREHER, Bankruptcy Judge.
The above-entitled matter came on for hearing before the undersigned on the 2nd day of June, 1994, on a motion by Michael and Laurie Buck ("the Debtors") to confirm modification of their chapter 13 plan, and on an objection to the motion by the Internal Revenue Service ("IRS"). Appearances were as follows: Michael Urbanos for the IRS; Ian T. Ball for the Debtors; and Stephen Creasey for the chapter...
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