William Little v. United States

ELY, Circuit Judge:

At issue in this quiet title action is the validity of the title acquired by the United States in certain improved real property when the United States redeemed such property from the plaintiff pursuant to Section 7425 of the Internal Revenue Code of 1954 (26 U.S.C.). The District Court held that the Government properly exercised its right of redemption and thereby acquired all rights, title and interest in the property free and clear of any claims thereto of the plaintiff. We affirm the judgment of the District Court except as to the correctness of the amount tendered by…