FINDINGS OF FACTS AND CONCLUSIONS OF LAW AND MEMORANDUM OPINION
ERWIN I. KATZ, Bankruptcy Judge.
This case comes before the Court on the Complaint of Debtor, S.N.A. Nut Company ("Debtor") objecting to Tulare Nut Company's ("Tulare") secured creditor status and classification as a Class XIV creditor under Debtor's Fourth Amended Joint Plan of Reorganization dated December 6, 1994 ("Plan"). The issue before the Court is whether Tulare has met its burden of...
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