I believe that Levin were experiencing some financial difficulties ,and that Martin were tempted into taking them over ,as they had a considerable stock of very good , top-quality tone-woods ,which obviously went with the deal ! ( Brazilian Rosewood probably included ).
                I have never owned one , but there are a few about ; A guy I used to see sometimes in the Bournemouth area ( we were both at Yeovil Folk Club to see Paul Simon in 1965 /66 !) has owned one for years , and still plays it today ; nice guitars , Levins. I believe that the "Goliath" was a popular model ??