WATKINS, District Judge.
This is an action brought by the United States to foreclose liens for income taxes for the years 1942 to 1947, inclusive, assessed and outstanding against William G. Lias in the total sum of $2,442,944.61, plus interest (including assessed interest and penalties); against Automatic Cigarette Sales Corporation for income, declared value excess profits, and excess profits taxes for 1944, in the amount of $176,455.42, plus interest; and against...
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