MEMORANDUM OPINION ON MOTION FOR SUMMARY JUDGMENT
HAROLD C. ABRAMSON, Bankruptcy Judge.
Came before the Court for hearing on the 3rd day of October 1996, the Motion for Summary Judgment ("Motion"), filed by Safeco Insurance Company on August 16, 1996; and the Response to the Motion ("Response"), filed by Oles Grain Company and David Oles on behalf of the United States of America. After the hearing, the parties requested by agreed motion that they...
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