MEMORANDUM OF OPINION CONCERNING SETOFF
JOHN C. AKARD, Bankruptcy Judge.
The Debtors, Herbert A. Pinkert and wife, Wanda Zell Pinkert, filed a Complaint against the Farmers Home Administration (FmHA) seeking turnover of approximately $21,000.00 in payments due to the Debtors from the Agricultural Stabilization and Conservation Service (ASCS) representing deficiency payments
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