OWENS, District Judge.
Following the hearing on the government's motion to reconsider the court's order of June 3, 1975, the court has carefully considered and evaluated the respective legal positions asserted by each of the parties.
It is still the considered judgment of the court that the United States, as to its asserted tax lien against Simco, Inc. (Simco), "stands in the shoes of Simco." In other words, the government's rights rise no higher than those...
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