OPINION
LARRY L. LESSEN, Chief Judge.
The issues before the Court are whether the Debtors assumed the 1987 Feed Grain contracts administered by the Agricultural Stabilization and Conservation Service ("ASCS"), and whether the ASCS either waived or should be estopped from arguing nonassumption because it gave the Debtors a loan following confirmation of the Chapter 12 plan.
On March 27, 1987, the Debtors enrolled their farms in the 1987 Feed Grain...
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