GARZA, District Judge:
The Government brought suit below against Paul Hickox, the taxpayer, his sister, his wife and a bank, to reduce the taxpayer's excise tax liability to judgment and to set aside conveyances from the taxpayer to his sister and from his sister to his wife as fraudulent, and to establish the priority of the Government's lien.
The taxpayer failed to answer, and in two separate judgments by default, the Government obtained judgment against...
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