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IN RE STEVENS

No. 07-11007-JMD.

374 B.R. 31 (2007)

In re Robert F. STEVENS and Brenda J. Stevens, Debtors.

United States Bankruptcy Court, D. New Hampshire.

August 9, 2007.

Attorney(s) appearing for the Case

Gerald D. Neiman, Esq., Gerald D. Neiman, Attorney at Law, PLLC, Keene, NH, for Debtors.

James F. Raymond, Esq., Amanda B. MacKinnon, Esq., Upton & Hatfield, LLP, Concord, NH, for Town of Winchester.

MEMORANDUM OPINION

J. MICHAEL DEASY, Bankruptcy Judge.

I. INTRODUCTION

On August 3, 2007, the Court held a hearing on the confirmation of the Chapter 13 Plan dated May 18, 2007 (Doc. No. 10) (the "Plan") filed by Robert and Brenda Stevens (the "Debtors") and the Objection by the Town of Winchester to Confirmation of Chapter 13 Plan (Doc. No. 18) (the "Objection"). After consideration of the arguments and statements by the parties...

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