PER CURIAM:
The judgment below is affirmed on the opinion of Chief Judge Holden below.
VAN GRAAFEILAND, Circuit Judge (dissenting):
The issues in this action are quite simple. In a Vermont "strict" foreclosure action seeking solely to cut off the mortgagor's equity of redemption, does the judgment of foreclosure discharge a federal tax lien filed after the commencement of the action but prior to the judgment if the federal government has not been made...
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