LARSON, Senior District Judge.
We are asked in this appeal to decide when the statute of limitations begins to run on an action by the United States on behalf of the Small Business Administration (SBA) to obtain payment under the terms of guarantees made by appellee Herman in connection with two SBA approved loans. The district court held the government's cause of action accrued upon the filing of a petition in bankruptcy by the underlying debtor. We agree with the...
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