In re Reyes

Debtor could not deduct secured debt payments on vehicle intended for surrender.
Procedural posture: 
The debtors sought confirmation of their proposed chapter 13 plan. The chapter 13 trustee objected to the debtors' calculation under 11 U.S.C.S. § 707(b)(2)(A)(iii) of a secured debt deduction attributable to a junior lien on the debtors' principal residence, which they intended to treat as unsecured and strip in conjunction with confirmation, and the amount of a vehicle ownership allowance claimed under the I.R.S.'s local standards.
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Consumer case opionion summary, case decided on February 26,2009, LexisNexis #0409-084