MARSH, District Judge.
In this action the plaintiff bank sues Dudley, former District Director of Internal Revenue, for $7,359.49, which is the amount remaining after the government satisfied its record tax lien and paid the costs from the proceeds of a levy and sale of personal property belonging to Barrett Machine Tool Company, a delinquent taxpayer. Plaintiff also held a lien on this property but junior to the government's tax lien. After the sale, plaintiff demanded...
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