MEMORANDUM DECISION AND ORDER
CHOLAKIS, District Judge.
Appellant General Motors Acceptance Corporation ("GMAC") appeals from the Bankruptcy Court's confirmation of the Chapter 13 Bankruptcy plan of debtors/appellees Ralph and Mary Valenti. The appeal is unopposed, but not conceded. GMAC raises two issues on appeal: (1) did the Bankruptcy Court err as a matter of law by failing to determine the present value of GMAC's claim under 11 U.S.C....
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