MEMORANDUM OPINION
GERALD K. GIBSON, Bankruptcy Judge.
The matter presently before the Court is the Committee of Unsecured Creditors' challenge to inclusion of the votes of class 12 insiders in determining acceptance of debtor's Second Amended Chapter 11 Plan of Reorganization. 11 U.S.C. § 1129(a)(8)(A). Class 12 consists of all nonpriority unsecured claims which equal or exceed one hundred dollars. That the class is impaired under the Plan is undisputed...
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