MEMORANDUM OPINION AND ORDER
W. DONALD BOE, Jr., Bankruptcy Judge.
This matter comes before the court on a motion filed by debtors for a new trial. The motion essentially seeks reconsideration of this court's denial of a motion to convert these two Chapter 11 cases to cases under Chapter 12 of the Bankruptcy Code. Opposing memoranda on this issue have been submitted by the debtor and the Federal Land Bank, the major creditor. For the reasons set forth below...
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