WEINFELD, District Judge.
This is an action by the Government brought pursuant to 26 U.S.C. § 3678 and 28 U.S.C. § 1655 to enforce and secure priority of an income tax lien on the proceeds of a condemnation award on real property.
The individual defendants to whom the award is payable as the record owners of the condemned property move for judgment on the pleadings under Rule 12(b) and for summary judgment under Rule 56 of the Federal Rules of Civil...
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