(bankrupt debtor not allowed to claim additional $200 vehicle operating expense (or pro rata portion thereof) for unencumbered vehicle over six years old simultaneously with deduction for IRS standard owning and operating expense; debt retired before completion of Chapter 13 plan payments; case involves question left unresolved by Ransom v. FIA Card Services, 131 S. Ct. 716 (2011) in which Court held that debtor not entitled to take vehicle ownership expense deduction if debtor did not have secured debt payment on a vehicle, but where Court did not address situation where debtor has secured debt payment that is less than IRS National and Local Standards).
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