SLOAN, District Judge.
The United States brings this complaint in equity alleging that the Commissioner of Internal Revenue has made tax assessments against the defendant, Claude Ridley, for the years 1942 through 1951, inclusive, which taxes, penalties and interest amount to $106,674.37.
Asserting its lien for taxes on described property, the United States alleges that the other named defendants claim liens against or interests in the described property....
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