MEMORANDUM OPINION AND ORDER
GEORGE R. HODGES, Bankruptcy Judge.
This matter is before the court on the United States' complaint objecting to the dischargeability of debts related to several transactions: sale of the debtors' 1987 apple crop; the 1985 transfer of a hay baler, rake and loaders; and the 1987 transfer of two tractors. Also at issue is whether certain items are property of the debtors' estate or property of Nielson
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