CHAMBERS, Circuit Judge.
Floyd Hall, formerly of Sacramento, owes the government over $16,000 for taxes assessed and for which lien notices were filed in the proper state offices before his business transactions, at the root of this litigation, occurred.
In November, 1956, Hall, needing cash, sought out A. V. Worley, now appellant. Worley paid $10,000 to Hall and took assignments from Hall of his "reserve accounts" as an automobile dealer with two finance...
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