MEMORANDUM OPINION
DONALD J. PORTER, Chief Judge.
The Debtor, Lindhorst Farms, Inc., filed a voluntary Chapter 11 petition on August 4, 1986 in the United States Bankruptcy Court for the District of South Dakota.
At the time of filing, the Debtor had on hand the following harvested crops (Docket No. 13, paragraphs 11, 12 and 14):
Crop Amount 1985 Sunflowers $ 3,483...
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