ORDER ADOPTING REPORT AND RECOMMENDATION
JEFFREY T. MILLER, District Judge.
Following an evidentiary hearing, on November 7, 2011 Magistrate Judge Gallo issued a Report and Recommendation recommending "the finding that the USA did not meet its burden to show that Kendell Lang and NPT devised a scheme to shield the [property at issue] from future creditors" and therefore National Property Trust's ("NPT") Deed of Trust is valid and senior to all lien claimants...
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