OPINION
BOWNES, District Judge.
This is a civil action brought by the United States for declaratory judgment and injunctive relief pursuant to Declaratory Judgments Act, 28 U.S.C. §§ 2201-2202 (1964). Jurisdiction is conferred on the Court by Title 28 U.S.C. § 1345 (1964).
The plaintiff seeks a declaratory judgment of its rights against the claim of defendant to proceeds from a foreclosure and auction of land and buildings, machinery...
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