MEMORANDUM OPINION
DAVID D. CLEARY, United States Bankruptcy Judge.
This matter comes before the court on the motion of National Tractor Parts, Inc. ("Debtor") to modify its confirmed plan (the "Plan") pursuant to 11 U.S.C. § 1193(b) ("Motion to Modify"). At the initial hearing, the U.S. Trustee objected verbally to the requested...
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