MEMORANDUM OF DECISION AND ORDER
SPATT, District Judge.
Plaintiff Herbil Holding Co. commenced this action in Supreme Court, Nassau County, against Defendants Douglas and Kathleen Brooks ("the Brooks") to foreclose on a tax lien on the Brooks' home at 29 Coolidge Place, Freeport N.Y., and against other Defendants who had purchased part of an interest in the property at a tax sale. On or about February 26,
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