OPINION AND ORDER
JOHN J. THOMAS, Bankruptcy Judge.
The facts of this litigation are not complex. Winifred F. Wood filed for bankruptcy under Chapter 11 of the United States Bankruptcy Code on August 4, 1993. On the date of filing, she was the owner of a residential parcel of real estate situate at 109 East Ann Street, Milford, Pennsylvania, which her appraiser valued at One Hundred Seventy-Six Thousand Dollars ($176,000.00) as of October 4, 1993...
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