BICKS, District Judge.
The issue presented on this motion for summary judgment is whether defendants Countess Blouse, Inc., and Suzette Blouse Co., Inc. should be required to pay over to the United States Government the amounts of their indebtednesses to the taxpayer, defendant Daniel De Cicco, $806.00 and $447.26 respectively. It is conceded that such amounts were owing to the taxpayer on the date the United States Government caused notices of levy to be served on...
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