MEMORANDUM OPINION
PATRICK M. FLATLEY, Bankruptcy Judge.
Green Tree Mortgage. Services Division ("Green Tree") objects to confirmation of the Chapter 13 plan proposed by Mark Allen Delbrugge and Patricia Ann Delbrugge (the "Debtors") on the basis that the Debtors should not be allowed to deduct the costs of a hypothetical sale of their residence in performing the best interests
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