WYCHE, Chief Judge.
From the agreed facts and certain documents in this case it appears that: On September 15, 1950, the Government duly filed a tax lien against the Anders Company for something over $8000 in the proper Recording Office for Greenville County, South Carolina.
On April 6, 1951, the Auto Sales Company sold a Ford truck to the Anders Company, and, contemporaneously with the sale, and as a part thereof, took a conditional sales contract, securing...
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