HALL, District Judge.
The second cause of action was submitted for final judgment on stipulation of facts.
That cause of action concerns only the priority as between the liens of the United States under Sections 3670 and 3671 of the 1939 Revenue Code [now 26 U.S. C.A. §§ 6321 and 6322] and the lien of the State of California which may have arisen by recordation of a certificate of lien with the County Recorder of Los Angeles County, to secure unpaid...
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