KENNEDY, Circuit Judge:
Patricia Newnham purchased a home by contract of sale, and when the seller defaulted, she was forced to litigate not only with him but also with the Internal Revenue Service, which claimed the seller's default gave priority to its lien against the seller for unpaid taxes. The government so insisted not because its lien was first recorded, but on the theory that the seller's default stripped Newnham of a present interest in the property when...
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