MEMORANDUM-DECISION, FINDINGS OF FACT, CONCLUSIONS OF LAW AND ORDER
STEPHEN D. GERLING, Chief Judge.
Under consideration by the Court is an objection filed by the chapter 13 trustee, Mark W. Swimelar, Esq. ("Trustee") on September 9, 2002, to confirmation of the chapter 13 plan ("Plan"), filed on July 1, 2002, by Steven D. Britton, Sr. and Betty E. Britton ("Debtors"). The Trustee contends that it fails to satisfy the liquidation test of § 1325(a)(4...
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