OPINION
BOHANON, Bankruptcy Judge.
This appeal of an order denying appellant's motion for relief from the stay turns on the issue of whether the appellant may set off funds it owes to the appellee-debtors for certain crop payments against what it claims the debtors owe to it as holder of a foreclosure judgment.
The complaint was decided below on complex issues of which one of various Farm Service Agency administrative regulations and programs applies...
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