McDOWELL, District Judge.
On March 24, 1921, the plaintiff, who is the owner of some real estate in Nelson county, in this district, was discovered by federal prohibition agents engaged in the illegal manufacture of intoxicating liquor. On May 13, 1921, the Commissioner of Internal Revenue made an assessment against the plaintiff of a tax of $5,417.34, and of penalties and interest amounting to $595.91. The notice of lien executed by the collector of internal revenue...
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