The judgment debtor (Best) moved by order to show cause dated July 15, 1982 to vacate the warrant and tax collector's levy pending a hearing and/or the determination of the validity of said warrant and levy.
The judgment creditor (Tax Commissioner) by motion dated January 14, 1983 moved to dismiss Best's petition to dismiss this matter on the grounds that:
(1) There is no underlying proceeding or action in connection...
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