OPINION and JUDGMENT
DALTON, Chief Judge.
Adlai Albert Huffman died intestate on August 26, 1971 and was possessed of a certain tract of land in Page County. The plaintiff in this suit is the administrator of the estate of the deceased.
On the date of his death the deceased had several outstanding claims against him and liens against his property by various creditors. One such creditor was the United States. Because the deceased had been assessed...
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