HAMILTON, District Judge.
This declaratory judgment action brought pursuant to 28 U.S.C. § 2201 seeks to determine whether the government or the defendant is entitled to certain funds, amounting to Thirty-seven Thousand Ninety-nine and 80/100 Dollars ($37,099.80) currently held in a certificate of deposit in the South Carolina National Bank. As this action has been commenced by the United States, the court has jurisdiction under 28 U.S.C. § 1345.
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