MEMORANDUM
KEETON, District Judge.
This action is before the court on defendant United States' motion for summary judgment. Plaintiff seeks judicial review of a termination assessment of income tax.
On July 26, 1983, government agents seized $137,500 from plaintiff at Logan Airport. Plaintiff, an attorney, maintains that the money belongs to his client, whose identity he declines to reveal. On July 29, defendant notified plaintiff of a termination...
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