DE VANE, Chief Judge.
This is a suit by the United States to enforce a tax lien in the amount of $11,565.17, plus interest, for unpaid Federal income taxes assessed against Harris A. Pledger during his lifetime for the years 1943 and 1944. The suit is a three-pronged affair. The United States first seeks to recover a judgment against Beatrice Baxter Pledger as executrix of the estate of Harris A. Pledger for the full amount of the tax lien plus interest; second, to...
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