MEMORANDUM AND ORDER
KOPF, District Judge.
Some background is needed to provide a context within which to decide the motions for summary judgment presently before me (filings 31 and 37). The United States of America, Concept Leasing, Inc., and the Curtis State Bank each claim they have a lien on the same real property: approximately nine acres located in Frontier County, Nebraska. Plaintiff, the trustee under a deed of trust to Concept Leasing, foreclosed...
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