PER CURIAM.
Defendants New Market Poultry Farms, Inc. and Ida Pack appeal a lower court judgment awarding the entire proceeds from a condemnation by the State to defendant Jerome Shuman. We reverse in part and remand.
The pertinent history develops as follows:
In 1961 the IRS seized the right, title and interest of Michael Pack in the subject parcel of land to satisfy a federal tax lien filed against him in 1959. The deed was recorded
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