DAY, District Judge.
In this action the United States seeks a determination by this Court that the defendant, Genevieve Russell, and her co-defendant and husband, Floyd Russell, are liable as transferees to the extent of the value of certain real estate particularly described in the complaint and situated at 169 Woodbine Street in the City of Pawtucket, Rhode Island, for taxes due and owing from Annie Nasif and John Nasif, as alleged in the Government's amended complaint...
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