RONALD N. DAVIES, District Judge.
This action was brought to foreclose liens of the United States of America against all properties and rights of properties of the defendant Fay Heasley, and for personal judgment against him arising out of Fay Heasley's income tax indebtedness to the Government.
The Government also petitioned for the appointment of a receiver to take charge and custody of all properties and rights of property of the defendant Fay Heasley....
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