MEMORANDUM OPINION
BLACKWELL N. SHELLEY, Bankruptcy Judge.
This matter came before the Court for a hearing on the debtors' modified plan of reorganization ("plan") and on the objection to confirmation filed by Irving Leasing Corporation ("Irving"). After consideration of the debtors' modified plan and the evidence presented by the debtors and Irving during the confirmation hearing, this Court renders the following findings of fact and conclusions of law...
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