POSNER, Circuit Judge.
Michael Frierdich brought this suit against the United States contending that it had made a wrongful levy on property that Frierdich had "an interest in or lien on," 26 U.S.C. § 7426(a)(1), and seeking a judgment for some $37,000, which he claimed to be the value of his interest. 26 U.S.C. § 7426(b)(2)(B). After a bench trial, the district judge dismissed the suit on the ground that the interest claimed by Frierdich in the property...
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