MEMORANDUM OPINION AND ORDER
HELEN S. BALICK, Bankruptcy Judge.
The United States on behalf of the Farmers Home Administration (FmHA) has filed a complaint seeking a declaratory judgment and an order of distribution regarding proceeds from the sale of 34.3 acres and a lot by the trustee in the Chapter 11 bankruptcy case of Marvin and Doris Thompson (Thompsons). The undisputed facts of this case are as follows: The Thompsons obtained three loans from the...
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