FINDINGS OF FACT AND CONCLUSIONS OF LAW
ROBERT L. JONES, Bankruptcy Judge.
Before the court is the issue of whether the United States of America, on behalf of its agencies the Farm Service Agency (FSA), successor agency to the Farmers Home Administration, and the Commodity Credit Corporation (CCC) (collectively referred to as the "Government") is entitled to offset loan deficiency payments (LDPs) in the approximate amount of $18,000 which were applied...
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