PER CURIAM:
In this case the district court reversed a bankruptcy judge's determination that a 100 percent penalty tax for withholding and F.I.C.A. taxes assessed against a responsible corporate officer, 26 U.S.C.A. § 6672 was a dischargeable debt, the collection of which was barred by the discharge granted to the officer in his personal bankruptcy proceeding. Having been adjudicated a bankrupt and released from all his dischargeable debts, the bankrupt filed...
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