OPINION
TALBOT SMITH, District Judge.
This case is before the Court upon stipulations for summary judgment to determine if certain property purchased by the Federal Government is encumbered with tax liabilities hereinafter described, and, if so, who is liable for payment of such taxes. The Complaint is brought under 28 U.S.C. § 1345, to enjoin and set aside the sale of certain property and the granting of tax deeds by defendants, and under 28 U.S.C...
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