TAYLOR, District Judge.
This is an action for the conversion of a tractor and plow, and was tried before the Court without a jury on June 18, 1956. At the close of the testimony the matter was taken under advisement, and briefs were subsequently submitted by the respective parties to the action. This Court has jurisdiction by virtue of 28 U.S.C.A. § 1345; United States v. Butt, 10 Cir.,
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