OPINION
CHRISTOPHER M. KLEIN, Bankruptcy Judge:
The issue, which appears to be a question of first impression, is whether in plan confirmation proceedings the mandatory disallowance of certain claims pursuant to 11 U.S.C. § 502(d) should be imposed when calculating the hypothetical chapter 7 liquidation required by the "best interests" test.
This court concludes that § 502(d), which mandatorily disallows claims of creditors who received...
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