MEMORANDUM OPINION AND ORDER
RICHARD L. SPEER, Bankruptcy Judge.
This cause comes before the Court after Hearing on the Objection of F & J Farm Service, Inc. to Debtors' Claim of Exemptions and the Objection of F & J Farm Services, Inc. to Debtors' Motion to Avoid Liens of Central Trust Co. and F & J Farm Services, Inc. After the Hearing, the Court allowed the parties to file Briefs setting forth additional arguments directed to issues raised...
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