LEMMON, District Judge.
This suit was brought by plaintiff to recover certain unpaid federal insurance contribution taxes and to collect certain withholding taxes assessed against defendants R. F. Fisher, W. F. Minehan and A. G. Magnuson, doing business as East Bay Ship Service, hereinafter called "taxpayers". The California Employment Stabilization Commission seeks to enforce liens for delinquent unemployment insurance contributions, and the Rix Company seeks to...
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