In Re Diagostino

MEMORANDUM-DECISION AND ORDER

ROBERT E. LITTLEFIELD, JR., Bankruptcy Judge.

Currently before the court is the Chapter 13 Trustee’s (“Trustee”) objection to confirmation of Frank and Patricia Diagos-tino’s (the “Debtors”) chapter 13 plan pursuant to 11 U.S.C. § 1325(b)(1)(B). It is the Trustee’s position that the Debtors’ deduction for charitable contributions in calculating their disposable income under the means test is not permissible as it is not an allowed expense under the Internal Revenue Manual § 5.15.1.10 — Other Expenses.

JURISDICTION

The court has jurisdiction over this contested matter…