MEMORANDUM OPINION AND ORDER
PICKERING, District Judge.
This matter is before the Court on appeal from an order of United States Bankruptcy Judge Edward Gaines confirming a Chapter 13 bankruptcy plan of the appellees. The appeal was perfected on by the United States acting on behalf of the United States Department of Agriculture, Farmers Home Administration (FmHA).
The pertinent facts are as follows. On August 28, 1992, the debtors filed their...
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