MEMORANDUM OPINION AND ORDER
FRANK, District Judge.
Introduction
Plaintiff ContiMortgage Corporation ("ContiMortgage") commenced the present suit under 28 U.S.C. § 2410(a) to determine the priority of adverse claims to certain real property in Anoka County, Minnesota. ContiMortgage seeks a declaration that its mortgage is superior to Defendant United States' previously recorded federal tax liens.
The matter is currently before the...
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