PER CURIAM:
This is an appeal by a bankrupt, Edward Lackey, from an order of the District Court for the Middle District of North Carolina which held that a debt owed by Lackey to the United States in the amount of $164,333 is a nondischargeable debt under section 17(a) of the Bankruptcy Act, 11 U.S.C. § 35(a)(1).
Lackey was President and Chief Executive Officer of American Truck Lines, Inc. and was responsible for the collection and remission of the income...
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