MEMORANDUM OPINION AND ORDER
De MENT, District Judge.
This matter is now before the court for entry of final judgment. After agreeing that the case could be submitted on briefs, both the United States and the claimant, AmSouth Bank, filed their briefs on August 23, 1993. The government then filed a reply brief on September 7, 1993, while the claimant filed its reply on September 8, 1993. For the reasons set forth below, judgment is to be entered in...
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