REEVES, Chief Judge.
Plaintiff seeks a receivership in the above causes pursuant to the provisions of the several paragraphs of Section 3678, Title 26 U.S.C.A. relating to Internal Revenue, said section being a part of the Internal Revenue Code. The language of paragraph (d) of said section is as follows:
"In any such proceeding, at the instance of the United States, the court may appoint a receiver to enforce the lien, * * *. (Emphasis mine).
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