MEMORANDUM OPINION
DAVID P. McDONALD, Bankruptcy Judge.
The United States of America through its agency the Farmers Home Administration of the Department of Agriculture (FmHA) seeks a determination that indebtedness owed it by Defendants and totaling, as of July 25, 1983, $117,074.73, is non-dischargeable. Plaintiff alleges that Defendants willfully and maliciously converted its property by selling crops in which it had a security interest without its consent...
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