LEMLEY, District Judge.
This cause having been tried to the Court, and the Court being well and fully advised doth file this memorandum opinion in lieu of formal findings of fact and conclusions of law:
The plaintiff, United States of America, brought this action against the defendant, R. D. Wilmans & Sons, Inc., an Arkansas corporation, to hold the latter liable as a converter of 20 bales of cotton produced by one Daniels on the Maude Stephens farm in...
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