MEMORANDUM OF OPINION ON OWELTY LIEN
JOHN C. AKARD, Bankruptcy Judge.
Jim Bob Shults and Nedra Mollie Shults (Debtors) filed for relief under Chapter 7 of the Bankruptcy Code on April 16, 1987. The United States of America on behalf of its agency, the Farmers Home Administration, (FmHA) filed a proof of claim on September 14, 1987, asserting a lien on three specifically described tracts of land in Garza County, Texas, designated as tracts one, two and three...
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