ORDER
DONALD E. O'BRIEN, Senior District Judge.
This matter comes before the Court to determine the amount of back taxes and penalties, if any, owed by the defendants Lyle and Doris Fletchall. The Government contends the defendants owe taxes and penalties for the tax years 1977, 1978, and 1979, and just taxes for tax year 1983. The defendants contend that they owe no taxes or penalties for those years. The Court held a bench trial in which both the plaintiff...
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