ATWELL, District Judge.
On August 19, 1936, F. A. and R. L. Johnson brought their bill against S. G. Gentry and W. A. Thomas, Collector of Internal Revenue, alleging:
That all the parties resided in Dallas county, Tex. That Thomas was made a party because he was asserting a claim in the amount of $5,517.73 against complainants and respondent Gentry, and that he has failed and refused to impress or foreclose his lien upon the property of Gentry, which, it was...
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