BARTELS, District Judge.
Motion by plaintiff for summary judgment pursuant to Rule 56, Fed.Rules Civ. Proc., 28 U.S.C.A. Although it is alleged in the answering affidavits that factual issues exist herein, it appears to the Court that there is no genuine issue as to any material fact.
This action was commenced by the United States of America (hereinafter sometimes referred to as "the Government") pursuant to Sections 7401 through 7403 of the Internal Revenue...
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