ORDER
WILLIAM A. HILL, Bankruptcy Judge.
Before the Court is a Motion filed by the Debtor on January 17, 1983, seeking authority to (a) pay the IRS the Debtor's North Dakota tax refund in the amount of $20,403.54 and (b) to pay over to First Bank of North Dakota—Jamestown (Bank) monies deposited into the Court by Ames Construction, Inc. in the amount of $27,795.87. Fisher Sand & Gravel Company (Fisher) and Dakota First Trust Company (Dakota) claim...
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