MEMORANDUM OPINION
WILLIAM L. STOCKS, Bankruptcy Judge.
This matter came before the Court on September 27, 2005, for a confirmation hearing with respect to the chapter 11 plan proposed by Leroy Carter Smith and Louise M. Smith (the "Debtors"). The United States Bankruptcy Administrator (the "BA") and FNB Southeast ("FNB") object to confirmation of the plan on the grounds that the plan is not feasible. Concomitant with its objection to confirmation...
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