MEMORANDUM AND ORDER
CANNELLA, District Judge.
Plaintiff's motion for summary judgment is granted. Fed.R.Civ.P. 56.
Defendant's cross-motion for summary judgment is denied. Fed.R.Civ.P. 56.
FACTS
The Government commenced this action on January 2, 1980 in the United States District Court for the Southern District of Florida, seeking to reduce to judgment federal income tax assessments against defendant Frances Wynshaw in the amount...
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