MEMORANDUM OF DECISION
JOHN T. FLANNAGAN, Bankruptcy Judge.
This is a contested matter before the Court on the trustee's Motion for Order Authorizing Distribution of Proceeds to Secured Creditors and the Objection of the Farm Credit Bank. Having heard the evidence at trial on February 10, 1992, and considered the briefs of the parties, the Court sustains the trustee's motion and overrules the Farm Credit Bank's objection for the reasons set out below.
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