MEMORANDUM OPINION
R. GLEN AYERS, Jr., Chief Judge.
On the 10th day of May, 1988, the Court called for hearing the United States of America's Motion to Modify Stay Authorizing Setoff. The Court has considered the evidence, arguments of counsel, and posthearing briefs. The Court enters this opinion as its findings of fact and conclusions of law.
The Debtors are farmers who had filed a petition under Chapter 12 on April 3, 1987. The case was converted...
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