MEMORANDUM AND ORDER
CLIVE W. BARE, Bankruptcy Judge.
At issue are the rights of the trustee, the debtors, and the United States to certain funds paid to the Trustee by Dairymen, Inc. totaling $30,456.13. There are no disputed facts.
I
On March 14, 1979, April 29, 1980, and February 12, 1981, the United States of America, acting by and through the Farmers' Home Administration, an agency of the United States Department of Agriculture (United...
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