MEMORANDUM OPINION
JAMES D. WALKER, Jr., Bankruptcy Judge.
The Court raises this issue sua sponte in considering confirmation of the Chapter 13 plan proposed by the debtor in this case, Joseph M. Carter ("Debtor"). At issue is the failure of Debtor's proposed plan to meet the "best interest of creditors" test provided at 11 U.S.C. § 1325(a)(4). After considering the pleadings, evidence and applicable authorities, the Court enters the following...
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