REGAN, District Judge.
MEMORANDUM OPINION
This is an action, tried to the Court, whereby the United States of America seeks to recover the proceeds of a cashier's check in the amount of $31,000 payable to the order of Adair Motel Corporation, as a means of foreclosing its federal tax liens on the indebtedness of Adair to Plez Lewis & Son, Inc., now in bankruptcy. We have jurisdiction under 28 U.S.C. Sections 1340 and 1345 and Sections 7402 and 7403 of...
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