MEMORANDUM OPINION
BROWN, District Judge.
This matter comes before the Court on the appeal by the State of New Jersey from the December 20, 1996 Memorandum Opinion and Order of the United States Bankruptcy Court for the District of New Jersey overruling the State of New Jersey's objection to the confirmation of the chapter 13 plan of Laurence and Sheelagh Fennelly. For the reasons set forth in this Memorandum Opinion, the Court will reverse the December...
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