MEMORANDUM
MEREDITH, District Judge.
This action was commenced on July 29, 1968, by the United States to enforce a levy for unpaid tax liability of Manuel L. and Lillian W. Sislen. The matter was submitted to the Court upon stipulations of facts. Each party filed briefs in support of its contentions. The stipulations of facts will be adopted as the Court's finding of facts. Particular facts will be set forth here only in the interest of clarity. This Court...
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