SWEENEY, District Judge.
This suit was originally against four defendants. Service was made, however, only on the defendants Carpenter and Giles. In equity, the government seeks to impress with a trust certain moneys alleged to have been received by these defendants on the liquidation of a trust against which the government had a claim for taxes due and unpaid.
Statements of fact herein are intended as findings of fact, and statements of legal conclusions...
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