MEMORANDUM OPINION
KNAPP, District Judge.
This case involves a question of priority of liens between the United States and the defendant. Invoking jurisdiction pursuant to 28 U.S.C. § 1345, the plaintiff, the United States of America, seeks a judgment against the defendant, D. W. White, in the amount of $1,000.00. The plaintiff has moved for summary judgment in its favor.
There is no dispute as to the relevant facts which are summarized as follows...
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