GRANT, District Judge.
Appellee was appointed Trustee of the debtor Corporation ordered into Chapter X reorganization proceedings under the Bankruptcy Act. The government filed proofs of claims for taxes in said proceedings, following which appellee was served with a "10-day letter" informing him of proposed assessments as a responsible officer of two subsidiary hotel corporations held by the debtor. The assessments were levied pursuant to Section 6672 of the Internal...
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