OPINION
DAVID A. SCHOLL, Bankruptcy Judge.
A. INTRODUCTION
The matters before the court, while taking the familiar form of an adversarial case brought by a Debtor-mortgagor to attack a Proof of Claim of a mortgagee, here the UNITED STATES OF AMERICA, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (hereinafter referred to as "HUD"), on the basis of 11 U.S.C. §§ 506(a), (d) and a counter-motion in the main case by the mortgagee seeking relief...
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