MEMORANDUM OF DECISION
ROGER T. BENITEZ, District Judge.
Before this Court is an appeal from an order ("Order") entered by the United States Bankruptcy Court for the Southern District of California, confirming Debtors' plan under Chapter 13 of title 11 of the United States Code (the "Bankruptcy Code"). The appeal has been fully briefed, and the Court finds this appeal suitable for disposition without oral argument.
For the reasons set forth below...
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