MEMORANDUM AND ORDER
LUNGSTRUM, District Judge.
I. Introduction
This case was filed in 1993 to reduce to judgment certain outstanding federal tax assessments against defendants Harold and Floyd Pottorf, to foreclose federal tax liens on certain parcels of real property owned by those defendants, for court ordered sales of the real property, and for deficiency judgments against the defendants. Defendants Carolyn Pottorf and the Estate...
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