MEMORANDUM AND ORDER
REGAN, District Judge.
This is an action to foreclose a federal estate tax lien against a certificate of deposit (No. 2VF 7490) issued by defendant Clayton Federal Savings and Loan Association in the name of defendant Gene J. Melman, Guardian of the Estate of Geri Gussie Melman, a minor. Geri Gussie is the daughter of Gene. Together, they filed a third-party complaint against W. Donald Dubail, Administrator cum testamento annexo de...
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