RULING ON CROSS-MOTIONS FOR SUMMARY JUDGMENT
DORSEY, District Judge.
Plaintiff, a taxpayer, pro se, seeks recovery of a portion of the interest assessed pursuant to Internal Revenue Code Section 6601 on income tax deficiencies for the years 1972, 1974, and 1975. As there is no genuine issue as to any material fact, and the defendant is found to be entitled to judgment as a matter of law, the government's Motion for Summary Judgment is granted and...
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