MEMORANDUM OF DECISION
URBOM, District Judge.
The United States of America has a general lien on all cattle owned by Larry Vencill. Mid-States Sales Company, Inc., the only remaining defendant, has a purchase money mortgage on some of the same cattle, and the issue in these cases is which of these lienholders is entitled to the proceeds of sales of certain cattle.
FINDINGS OF FACT
Applicable to Civ. 1793 L and Civ. 1794 L
The United...
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