MEMORANDUM OPINION
ROBERT McGUIRE, Chief Judge.
The following are the Court's findings of fact and conclusions of law under Bankruptcy Rule 7052, with respect to the February 26, 1992 trial on the complaint of William Joseph Hrncirik and Mary Rosalie Hrncirik ("Debtors") to avoid the lien of Farmers National Bank of Seymour, Texas ("Defendant" or "FNB") on certain farm equipment and vehicles.
This Court has jurisdiction over this matter pursuant...
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