MEMORANDUM OPINION
G. WILLIAM BROWN, Bankruptcy Judge.
This adversary proceeding was initiated by the trustee in bankruptcy to recover proceeds from the sale of debtors' 1981 tobacco crops. On February 9, 1983, the trustee abandoned claim to proceeds, leaving for judicial determination the priority status claimed by two creditors herein, West Kentucky Production Credit Association (PCA) and Cooper Harton and William Hancock, Jr., d/b/a Hancock-Cooper-Harton...
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