McWILLIAMS, Circuit Judge.
This case concerns the validity of a certificate of redemption executed by the Internal Revenue Service (IRS) in connection with a state foreclosure of real property located in Adams County, Colorado. The district court held that the certificate of redemption was invalid under both federal and state law.
The case was presented to the district court on stipulated facts. From the stipulation we learn that Lynn Stanley Olsen and Judith...
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