DECISION AND ORDER ON TRUSTEE'S OBJECTION TO CONFIRMATION
SUSAN V. KELLEY, Bankruptcy Judge.
"Next to being shot at and missed, nothing is really quite as satisfying as an income tax refund." F.J. Raymond. This Court has encountered a series of cases demonstrating just how precious the annual tax refund is to a Chapter 13 debtor. See, e.g., In re Spraggins,
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