CONNELL, Chief Judge.
The matter presently before this Court results from the consolidation of two actions: the first, an action of foreclosure brought by the mortgagee, Hirsch, against Morrison Industries, initiated in the Common Pleas Court and removed by the United States to this Court: and the second, an action originally filed here by the United States to foreclose certain tax liens. A receiver was appointed and the real property sold producing a fund of $170...
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