ORDER CONFIRMING CHAPTER 13 PLAN
JOHN K. PEARSON, Bankruptcy Judge.
This case is before the Court for confirmation of the debtors' plan. At issue is the valuation of the debtors' semi-tractor under 11 U.S.C. § 506(a). The debtors, Mark Anthony Byington and Bonnie Kay Byington, appear in person and through their counsel, Martin R. Ufford, Wichita, Kansas. The creditor, Associates Commercial Corporation (hereinafter "ACC"), appears through its counsel...
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