OPINION AND ORDER
WILLIAM V. ALTENBERGER, Bankruptcy Judge.
On July 1, 1976, Alex and Margaret Kuberski ("Kuberski") sold an 80 acre tract of real estate in Warren County, Illinois, to William Bertelsen, the Debtor, ("Bertelsen") through a contract for deed. The contract fixed the purchase price at $128,000.00. Under the terms of the contract, payment was to be made by a down payment of $2,500.00, a payment of $17,500.00 on March 1, 1977, and annual payments...
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