SUMMARY JUDGMENT
JAMES LAWRENCE KING, District Judge.
This cause came on for consideration upon the parties' cross-motions for summary judgment. The court, having considered the record and being fully advised in the premises, finds and concludes that summary judgment should be granted in favor of the government against each of the defendants.
The present suit was instituted by the United States, under 26 U.S.C. § 7403 (1970), to foreclose its...
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