BRUCHHAUSEN, District Judge.
Both parties have moved for summary judgment herein.
This is an action to recover interest and penalties charged to and collected from the above named assigned estate and the plaintiff, as assignee, pursuant to Section 6656 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 6656.
It is undisputed that on March 21, 1956, the above named R. L. Graziano Sons, Inc. executed and filed an assignment for the benefit of creditors...
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