MEMORANDUM OPINION
KEADY, Chief Judge.
In this action brought under 28 U.S.C. § 1345, the United States, plaintiff, sues Pete Brown Enterprises, Inc., a corporation domiciled at Water Valley, Mississippi, defendant, to recover damages for conversion. The complaint seeks a judgment for $2,487.50, plus accrued interest, for poultry allegedly subject to a lien held by the government and purchased by defendant. Upon the basis of stipulated facts, affidavits...
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