MEMORANDUM OPINION
PROPST, District Judge.
This matter is before the court upon defendant's Motion to Dismiss filed on June 18, 1987 and converted by the court into a motion for summary judgment.
The facts giving rise to this matter are briefly stated as follows:
William Chadwick Gibbs (Gibbs) failed to file income tax returns for the taxable years 1976 through 1979, inclusive. The Internal Revenue Service reconstructed his income for the...
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