CRAIG, District Judge.
The above entitled cause was instituted by the United States through its Department of Internal Revenue for the purpose of collecting certain taxes assessed against the transferor-taxpayer from the defendant-transferee of the taxpayer. Plaintiff alleges the transfer of the property of the taxpayer to the defendant-transferee to have been fraudulently made.
The defendant-transferee, pursuant to Rules 8 and 12, Federal Rules of Civil Procedure...
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