DECISION and ORDER
TERRENCE T. EVANS, District Judge.
This is a suit to collect federal income taxes and F.I.C.A. taxes withheld from the wages of the employees of R & E Construction, Inc. The United States has moved for summary judgment.
In February, 1974, Towne Realty, Inc. entered into a contract with the Department of the Navy for the construction of 700 military family housing units at Pearl Harbor, Hawaii. As the general contractor, Towne...
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