DILLIN, District Judge.
This cause was initiated by the Government on March 12, 1964, against Fred Cranor and J. Roy Love, Jr., as individuals, and as partners doing business as Love-Cranor, a partnership, for the collection of certain taxes assessed against the partnership and said individuals in 1948 and 1949. The individuals constituted all of the members of the partnership.
The partnership was dissolved by order of the Superior Court of Delaware County...
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