CHESNUT, District Judge.
In this case the United States is suing to establish and enforce a lien for federal income taxes against income which has accrued, and is payable by the Mercantile Trust Company of Baltimore, Trustee under the will of Mary K. Findlay, to a beneficiary therein, John V. L. Findlay.
The claim of the government is for federal income taxes duly assessed to and now payable by John V. L. Findlay in the aggregate sum of $1158.61, for three...
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