MEMORANDUM OF DECISION
JAMES H. WILLIAMS, Chief Judge.
General Motors Acceptance Corporation, North America (GMAC) filed its objection to the confirmation of the Chapter 13 plan filed by Shirley Ann Stauffer (Debtor), based on what it alleges to be the incorrect valuation of its secured claim. After oral hearing on April 3, 1992, the parties were directed to file post-hearing briefs supporting their respective positions.
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