MEMORANDUM OPINION
G. WILLIAM BROWN, Bankruptcy Judge.
This matter comes before the Court on motion of Equitable Life Assurance Society of the United States to lift the stay on the final remaining parcel of land and the improvements thereon now comprising the estate of the debtors. A hearing was held on February 15, 1984, at which time the movant appeared by counsel and presented documentary evidence and testimony concerning the valuation of the property...
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