TJOFLAT, Circuit Judge:
This appeal arises out of an individual Chapter 11 bankruptcy proceeding filed in the Bankruptcy Court for the Southern District of Alabama by Dr. Charles L. Lett, Sr. ("Lett" or "Debtor"). As in the district court on appeal, the State of Alabama, by and through the Alabama Department of Economic and Community Affairs ("ADECA" or "Creditor"), challenges the bankruptcy court's confirmation of Lett's plan of reorganization.
Broadly stated...
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