This is an action to foreclose a fourth mortgage on premises known as the Yorkshire Apartments. On March 27, 1979, a receiver (hereinafter the Vecchiarelli receiver) was appointed. However two days prior to his appointment a Federal tax lien was filed. Pursuant to that lien, the Internal Revenue Service served a levy upon all the tenants of the Yorkshire Apartments. The levies required the tenants to pay their April rental payments (totaling...
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