MEMORANDUM OPINION
TEITELBAUM, District Judge.
The United States brings this action against James A. Ashton to reduce federal tax assessments for the years 1968, 1969, 1970, 1972, 1980 and 1981 to judgment. Before the Court is the Government's motion for summary judgment. For the reasons set forth, the motion will be granted.
After receiving notices of deficiency for the years 1968, 1969, 1970 and 1972, Ashton commenced two cases in Tax Court. The...
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