JAMES M. CARTER, District Judge.
This case raises two principal questions (1) what property rights are affected by a government tax lien, and (2) what is the nature and extent of the right of a vendee, under a conditional sales contract covering real property, to recover for unjust enrichment.
The action, commenced in the state court, was denominated an action for "declaratory relief." It was removed by the government to this court on the ground that it was...
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