JAMESON, District Judge.
These actions were instituted to foreclose mortgages held by Small Business Administration. Motions for summary judgment have been filed, by Yellowstone County, Montana, in Cause No. 320, and by Musselshell County, Montana, in Cause No. 417. Both motions raise the same issues with respect to the relative priority of mortgage liens of Small Business Administration (SBA) and liens for taxes, penalties and interest assessed by the respective...
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