McGARR, District Judge.
The facts giving rise to this cause are as follows. On August 12, 1970, there was filed with the Recorder of Deeds of DeKalb County, Illinois, a notice of federal tax lien as to all property belonging to plaintiff Dennis Starr, reciting an unpaid assessment of $15,300. This assessment arises under 26 U.S.C. Section 4741 as an excise tax on a marihuana transfer...
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