LEVET, District Judge.
A motion for reargument has been made by the taxpayer and consented to by the United States. The action seeks to reduce a jeopardy assessment of income tax liability to judgment. The facts shown upon this motion are as follows:
(1) The defendant was and is presently domiciled in the State of New York, formerly residing at 155 East 52 Street, New York, N. Y. and 3824 Bronx Boulevard, Bronx, New York.
(2) On February 15, 1962,...
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