MEMORANDUM
JOHN C. MINAHAN, Jr., Bankruptcy Judge.
Before the court is the Motion For Distribution Of Sale Proceeds (Fil. # 160) by Farm Credit Bank & Trust Company, Aurora, Nebraska (hereinafter the "Bank"), and Robotham Dairy's Resistance thereto (Fil. # 166). Both the Bank and Robotham Dairy claim an interest in certain cows of the debtors that were sold at an auction on March 3, 1993. I
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