MEMORANDUM OPINION
ELLIS, District Judge.
This matter came before the Court for a bench trial on the merits. In addition to the testimony of both claimants, the Court received into evidence the parties' proffered exhibits and the testimony of a third witness by deposition. The Court here sets forth its findings of fact and conclusions of law, pursuant to Rule 52, Fed.R.Civ.P.
At issue in this interpleader action
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