ORDER
SHARP, District Judge.
The Court now grants the cross-motion for summary judgment filed herein on December 27, 1973 by the defendant, United States of America, and denies the motion for summary judgment filed by the plaintiff, Fred Kraus & Sons, Inc., on August 29, 1973.
MEMORANDUM
This is a civil action brought by Fred Kraus & Sons, Inc., pursuant to 26 U.S. C. § 7426, challenging the seizure and sale by the Internal...
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