OPINION
JULIAN, District Judge.
This case was submitted to the Court on a stipulation of facts, each side having filed a motion for summary judgment. The parties have agreed that the following are the relevant facts.
On or about September 7, 1961, Samuel A. Close, a Revenue Officer of the Internal Revenue Service, in the course of his duties as such officer, caused to be published a certain notice of public auction sale stating that certain "property...
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