ROBERT M. HILL, District Judge.
MEMORANDUM OPINION
This is a civil action brought by the United States to reduce to judgment tax assessments in the amount of $313,631.45 against John H. and Vera R. Maxwell.
I. FACTS
On March 24, 1959, a jeopardy assessment was entered against both the Maxwells pursuant to 26 U.S.C. § 6861 for the major portion of the taxes involved in this action.
On August 3,...
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