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  5. 828 F.Supp.2d 863 (2011)
 

U.S. v. SMITH

Civil Action No. 1:10CV240.

828 F.Supp.2d 863 (2011)

UNITED STATES of America, Plaintiff, v. James A. SMITH et al., Intervenor Plaintiffs, v. Wilhelmsen Ships Service, Inc., Claimant, v. SS Captain H.A. Downing, O.N. 1046031, its boilers, engines, machinery, masts, spars, rigging, boats, anchors, cables, chains, tackle, tools, bunkers, pumps and pumping equipment, apparel, furniture, fittings and equipment, spare parts, and all other appurtenances, etc., in rem; and AHL Shipping Company, in personam, Defendants.

United States District Court, E.D. Texas, Beaumont Division.

December 1, 2011.

Attorney(s) appearing for the Case

Peter Glenn Myer , Michael W. Kerns , U.S. Department of Justice, Washington, DC, for Plaintiff.

Edward M. Bull, III , Kurt L. Micklow , Brodsky Micklow Bull & Weiss LLP, Oakland, CA, Gilbert T. Adams, Jr. , Law Offices of Gilbert T. Adams, Beaumont, TX, Michael Andrew Colomb , Dodson Hooks & Frederick, APLC, Baton Rouge, LA, for Intervenor Plaintiffs.

MEMORANDUM OPINION ON CLAIM FOR UNPAID CONTRIBUTIONS TO VACATION AND RETIREMENT PLANS

RON CLARK, District Judge.

This is an in rem action involving competing claims against the vessel the CAPTAIN H.A. DOWNING. The CAPTAIN H.A. DOWNING was owned by AMERICAN HEAVY LIFT SHIPPING ("AHL"). The United States by and through the Secretary of Transportation, is the mortgagee on a First Preferred Fleet Mortgage...

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