OPINION AND ORDER
MASTERSON, District Judge.
This Opinion and Order relates only to a motion for Summary Judgment filed by defendant, Thomas S. Lee. The complaint in this case was filed on December 24, 1969 to collect tax deficiencies of $36,085.54 assessed against Thomas S. Lee in 1952, almost two decades ago. It is alleged that Lee failed to withhold and pay over income and F.I. C.A. taxes for certain periods during 1951 and 1952.
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