MEMORANDUM OPINION AND ORDER
THOMAS M. MOORE, Chief Judge.
These matters are before the court on the motions of the United States of America to lift the automatic stay and allow set-offs. The motions are resisted by the debtors, the trustees and The Federal Land Bank of Columbia, and in the Tingle cases, by Wachovia Bank and Trust Company.
The United States of America (hereinafter "USA") is represented by Rudolf A. Renfer, Jr., Assistant United States...
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