MEMORANDUM & ORDER
WILLIAM A. HILL, Bankruptcy Judge.
The debtor, Dale G. Alvstad ("Dale"), filed his voluntary petition for relief under Chapter 12 of the United States Bankruptcy Code ("Code") on December 8, 1997. His First Amended Chapter 12 Plan of Reorganization ("Amended Plan"), filed on June 8, 1998, is now before the Court for confirmation. The United States of America, acting on behalf of Farm Service Agency ("FSA"), Rural Housing Service...
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