OPINION
HUSPENI, Judge.
This appeal arises from the district court's determination that repeal of the tax exclusion for seller-sponsored loans under the Family Farm Security Act was not an unconstitutional impairment of a contractual obligation, and that the doctrine of promissory estoppel did not apply to the parties' transactions. We affirm.
FACTS
Appellants are all sellers of farm real estate sold between January 1, 1978 and June 14...
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