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IN RE SHAT

No. BK-S-08-23136-BAM.

424 B.R. 854 (2010)

In re Martin SHAT and Anjanette Shat, Debtors.

United States Bankruptcy Court, D. Nevada.

February 22, 2010.

Attorney(s) appearing for the Case

Christopher G. Gellner, Jeffrey A. Cogan, Jeffrey A. Cogan, Esq., Ltd., Las Vegas, NV, for Debtors.

OPINION ON ABSOLUTE PRIORITY RULE

BRUCE A. MARKELL, Bankruptcy Judge.

Martin and Anjanette Shat ("Debtors") filed for bankruptcy protection under chapter 11 on November 5, 2008. On August 20, 2009, they filed their Third Amended Plan of Reorganization ("Plan"),1 which the court orally confirmed on October 13, 2009.

The only contested issue at the confirmation hearing was whether...

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