MEMORANDUM OPINION
HENRY L. HESS, Jr., Bankruptcy Judge.
On October 28, 1985 the court held a hearing to value the security interest held by the Federal Land Bank (FLB) in the farm and improvements owned by the debtors. The debtors were represented by Laura J. Walker and FLB was represented by Bradley O. Baker.
The parties disagree upon the standard to be followed by the court in determining the value of the security interest held by FLB.
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