Order overruling objection to confirmation of chapter 13 plan.  Secured creditor objected to plan confirmation on grounds that the plan did not provide payments to secured creditor equal to the value of the collateral securing its claim.  An evidentiary hearing was held on the value of the collateral, and a dispute arose about which party has the burden of proof.  The Court held that, in the context of a confirmation objection, the debtor has the burden of proof. In this case, Debtors met their burden and the secured creditor failed to rebut Debtors’ showing.