MEMORANDUM AND ORDER
JOHN W. OLIVER, Chief Judge.
In this case the United States seeks to recover from defendant for an alleged conversion. Jurisdiction is based on 28 U.S.C. § 1345 (1970). The action is before the Court for final judgment upon stipulated facts. For the reasons we shall state, we have concluded that the government is entitled to recover the damages it seeks.
I.
The parties have stipulated the following facts, although...
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