OPINION
CLARY, Chief Judge.
This action, instituted under the Internal Revenue Laws of the United States, started with an application for receivership of all of the personal assets of Morris C. Goldberg, sole owner of the Pennsylvania Laundry Company, as well as the numerous corporations which he had assembled into a vast laundry complex. The owner, under circumstances hereinafter related, was indicted, tried and convicted for Wilful Income Tax Evasion....
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