MEMORANDUM OF OPINION AND ORDER
JOHN F. RAY, Jr., Bankruptcy Judge.
A petition under Chapter 13 of the Bankruptcy Code was filed by debtors, Ralph K. Paukner and Patricia A. Paukner, on July 2, 1980. On September 5, 1980, debtors filed their Chapter 13 plan, and on October 29, 1980, the United States of America filed its objections to debtors' plan and alleged nine grounds as to why debtors' plan should not be confirmed. Thereafter, on November 7, 1980,...
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