Robert K. and Dawn E. Lowry - Page 6

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          essentially a security interest until all installment payments              
          have been made.  The case before us does not involve a contract             
          for deed, and petitioners have offered nothing new to support               
          their continued argument on this point.                                     
               For the foregoing reasons, we will deny petitioners’                   
          Motions.                                                                    

                                        An appropriate Order will                     
                                   be issued.                                         
































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