FINAL JUDGMENT
WILLIAM A. McRAE, Jr., District Judge.
This cause was presented on the respective motions for summary judgment filed by the Plaintiff and the Defendant. It was admitted in open court by both parties that no question of fact is involved, and that the case should be decided as a matter of law.
From the facts admitted it appears that the Plaintiff, acting through the Commissioner of Internal Revenue, served a notice of levy of an income...
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