DAY, District Judge.
This is an action brought by the United States under Section 7403 of the Internal Revenue Code of 1954 to foreclose tax liens on the interest of the delinquent taxpayer, the defendant Karem Haddad, in a certain indebtedness owed to him by the defendants Joseph G. Roukous, Ilia Roukous and Mary DiLullo as evidence by their promissory note payable to him, the payment of which is secured by a certain real estate mortgage hereinafter described. The...
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