MEMORANDUM OPINION REGARDING COMPLAINT TO DETERMINE VALIDITY OF LIENS AND FOR TURNOVER OF FUNDS
ARTHUR J. SPECTOR, Bankruptcy Judge.
This matter is before the Court after trial for determination of whether the Farmers Home Administration (FmHA or defendant herein) retains a perfected security interest in proceeds from the debtors' 1984 potato crop. The following constitutes the Court's findings of fact and conclusions of law pursuant to Bankruptcy Rule 7052...
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