PHILLIPS, Circuit Judge.
This action was filed in the District Court by the United States to foreclose federal tax liens for withholding and unemployment taxes against appellants, Joseph Rizzo, Rudy Pryately and Michael Tavone, doing business as General Equipment Company, a partnership. The District Court appointed a receiver to preserve the seized assets of the partnership.
1) Partial summary judgment proceedings
On March 8, 1967, the District Court...
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