DOBIE, Circuit Judge.
James H. Ford, Leroy Allebach, Gideon S. Borden, and Robert Mankin, all appellants herein, are the holders of certain notes executed by the Buffalo Eagle Colliery Company (hereinafter called Colliery Company) and secured by a deed of trust covering all the property and assets of the Colliery Company. After appellants' deed of trust was both executed and recorded, the Collector of Internal Revenue seized the assets of the Colliery Company and...
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