MEMORANDUM OPINION
JOHN P. MOORE, Bankruptcy Judge.
THIS MATTER arises upon the confirmation of Debtor's Chapter 13 plan. An objection to confirmation has been raised by Gateway Federal Employees Credit Union (Gateway), a creditor holding an unsecured claim. Gateway asserts that its debt is one which would be excepted from discharge by 11 U.S.C. 523(a)(2)(B) if the Debtor's estate were liquidated under Chapter 7 of the Bankruptcy Code. It is argued that...
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