MEMORANDUM ORDER
ROBERT J. KRESSEL, Bankruptcy Judge.
This proceeding came on for trial on June 17 and 20, 1994. Sue Ann Nelson, Molly Shields and Mary Jane Miller appeared for the plaintiffs. Thomas Linguanti and John A. Marrella appeared for defendant United States of America and Francis C. Ling appeared for defendant State of Minnesota.
This court has jurisdiction pursuant to 28 U.S.C. § 157(a), 28 U.S.C. § 1334, 11 U.S.C. § 505...
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