DOMENGEAUX, Judge.
This suit to annul a 1976 tax sale was instituted by plaintiffs, Mack H. Powell and Doris Barron Powell Poissot, the heirs of the tax debtor, Jiley C. Powell, against defendant, C.C. Ferguson, the purchaser at the tax sale. The trial judge held the tax sale to be null and void and ordered that it be set aside. Defendant appeals.
The only substantial issue remaining on appeal
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