MEMORANDUM OPINION AND ORDER
RICHARD N. DeGUNTHER, Bankruptcy Judge.
This matter comes before the Court on the Motion of Paul J. Long to Vacate Order. Paul J. Long is represented by Attorney Mary P. Gorman. The Federal Land Bank (FLB) is represented by Attorney Daniel Donahue.
This Memorandum Opinion and Order shall represent findings of fact and conclusions of law pursuant to Rule 7052 of the Federal Rules of Bankruptcy Procedure.
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