HUGHES, District Judge.
This is an action by the United States of America (hereinafter "Plaintiff") against the First National Bank in Grand Prairie (hereinafter the "Bank") wherein Plaintiff alleged that the Bank converted or in the alternative refused to pay over to the Plaintiff the sum of $90,702.82 in breach of a Special Bank Account Agreement entered into between the Plaintiff, the Bank and Commercial Engineering and Manufacturing Co. (hereinafter "CEMCO"),...
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