EGAN, District Judge.
In this action the United States of America, at the instance of the Commissioner of Internal Revenue, filed a suit against Mort Realty Corporation alleging that certain taxes in excess of $110,000 were due from Rudolph Motor Service, Inc., a Pennsylvania corporation, for which assessments were made by the Commissioner for the years 1953, 1954 and 1955; that these taxes remain unpaid; that on or about November 9, 1953, plaintiff, United States...
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