ORDER
JOHN E. WAITES, Bankruptcy Judge.
THIS MATTER comes before the Court upon the Objection of First Citizens Bank to Debtor's Chapter 13 Plan and Motion to Value filed with the Court on August 3, 1999. First Citizens Bank (hereinafter "FCB") objects to the plan on the grounds that the financing contract entered into between Debtor and FCB constitutes a lease which can only be assumed or rejected pursuant to 11 U.S.C. § 365.
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