OPINION
WILLIAM A. KING, Jr., Bankruptcy Judge.
Presently before the Court is the motion of the United States for dismissal of the debtors' objections to its proofs of claim, or, in the alternative, for summary judgment on its claims for 1966, 1967, 1968, and 1969 federal income taxes. The debtors have moved for dismissal of the United States' motion. For the reasons outlined below, we will deny the United States' motion for dismissal and issue an order...
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