MEMORANDUM OPINION
SMALKIN, District Judge.
This is an appeal from the Bankruptcy Court's determination to reject, in part, a Chapter 13 plan proposing a small amount in payment to a number of tort claimants. The Bankruptcy Court rejected the plan principally because it did not take into account certain potential income from the debtor's IRAs. The matter has been fully briefed, and, in light of the briefs and the record, this Court declines to hear...
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