The following excerpt is from United States v. Espinor, No. 2:14-cv-0578 MCE AC (PS) (E.D. Cal. 2016):
5. The burden lay with those who would claim that the government's priority does not apply to so prove under 31 U.S.C. 3713. United States v. Cole, 733 F.2d 651, 654 (9th Cir. 1984).
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