SLOAN, District Judge.
The United States of America brings this complaint alleging that it acquired and has a valid and subsisting lien for income taxes due and owing by Lawrence P. Cox in the amount of $535.52, the balance due for the year 1946, and $8,332.21 principal, and $282.84 interest, for the year 1947, and plaintiff further alleges that Lawrence P. Cox and Eva M. Cox owe, and the United States has a lien for, income taxes and interest in the amount of $2...
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