SHABAZ, District Judge.
This action is before the Court on the petition of the United States for removal from the Circuit Court of Marathon County, Wisconsin. The United States invoked the provisions of 26 U.S.C. § 7424 and 28 U.S.C. § 1444 for purposes of jurisdiction which the Court has previously found to be proper. Presently pending are numerous motions for summary judgment. The basic question these consolidated cases present is the priority of claims...
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