SMITH, District Judge.
This is a suit to enjoin the enforcement of an asserted tax lien and to quiet title. The suit is before the Court on a motion for judgment on the pleadings filed by the plaintiff pursuant to the Rules of Civil Procedure, rule 12(c), 28 U.S.C.A. following section 723c. There is no genuine issue as to any material fact, and the only issue raised is one of law.
Facts.
I.
The plaintiff is, and has been since December...
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