MEMORANDUM OPINION AND ORDER
MAHON, District Judge.
This is a cattle conversion case brought by the government as lienholder to recover the value of cows sold by the mortgagor, Clyde R. Webb. Defendants, Scott B. Ralls and Ward Lindsey, Jr., d/b/a Carson Livestock Commission Company, handled the sale of the cattle for Webb. Defendants have filed a counterclaim under 28 U.S.C. § 2674. Trial was before the Court sitting without a jury.
I.
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