MEMORANDUM OPINION
DAVID T. THUMA, Bankruptcy Judge.
This matter came before the Court for a final hearing on confirmation of the debtor`s plan of reorganization. For the reasons set forth below, the Plan is not confirmable.
I. FACTS
The Court finds the following facts:
The debtor Nancy Akbari-Shamirzadi (the "Debtor") filed a plan of reorganization (the "Plan") on August 13, 2014, doc. 207...
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