RIVES, Circuit Judge.
This proceeding evolved from a civil action by the United States against Al Wagner, individually and doing business as Cavalcade of Amusements and North American Concessions Corporation, brought under Sections 3678 and 3800 of the Internal Revenue Code of 1939, 26 U.S.C.A. §§ 3678, 3800, for the appointment of a receiver and to enforce liens for taxes imposed by various Internal Revenue Laws. About a week after the original complaint...
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