MEMORANDUM-DECISION AND ORDER
ROBERT E. LITTLEFIELD, JR., Chief Judge.
Currently before the court is the objection by creditor General Motors Acceptance Corporation ("GMAC") to confirmation of the Chapter 13 plan filed by Jonathan and Jennifer Gonch ("Debtors"). At issue is the appropriate measure of the value of a motor vehicle for purposes of the § 1325(a)(5)(B)(ii) cramdown
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