MEMORANDUM & ORDER
WILLIAM A. HILL, Bankruptcy Judge.
Debtor Glen Allen Tofsrud ("Tofsrud") filed his voluntary petition for relief under the provisions of Chapter 12 of the United States Bankruptcy Code ("Code") on July 15, 1998. Presently, he seeks confirmation of his Amended Chapter 12 Plan of Reorganization ("Amended Plan"), which he filed on December
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