MEMORANDUM OPINION AND DECISION
LOREN S. DAHL, Bankruptcy Judge.
STATEMENT OF THE FACTS
Robert M. Dillon and Mary J. Dillon, dba Wolverine Trucking Company and the debtors in these bankruptcy proceedings (debtors hereinafter), purchased a 1973 Freightliner cab-tractor from Associates Commercial Corporation (Associates hereinafter), pursuant to a contract of sale. On February 26, 1981, that contract was either entirely or almost entirely paid off...
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