Trung Nhat Phan Thuy Hoang Vinh Cai, In re

Ruling: 
Trustee's objection to confirmation sustained as the plan had proposed that an IRS priority unsecured claim be deducted in calculating the liquidation value of the estate. (Bankr. W.D. Wash.)
Issue: 
Confirmation of Plan; Conditions for Confirmation; Value of Property Distributed No Less Than if Estate Were Liquidated.
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Consumer case opionion summary, case decided on March 09,2018, LexisNexis #0418-054