MEMORANDUM AND ORDER
WARREN, District Judge.
In this civil action, the United States of America (the "Government") seeks to obtain judgments against Donald H. Young and Kathleen Young, husband and wife, for their alleged failure as responsible persons of the Ace Roofing and Sheet Metal, Inc. (the "Company") to pay over to the Government trust fund taxes of that company for the second through fourth quarters of 1969. In addition, the Government seeks judgments...
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