MEMORANDUM
GUNN, District Judge.
This matter is before the Court on the parties' cross motions for summary judgment and joint stipulation of facts. Plaintiff Robert W. Butler, Jr., conservator of the estate of Benjamin Whittemore Butler, seeks a declaration that § 1(g) of the Internal Revenue Code, 26 U.S.C. § 1(g), violates the due process clause of the Fifth Amendment.
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