MERCER, District Judge.
William W. Yates and his wife, Mabel Reed Yates, petitioners herein, are partners in the Reed-Yates farm, a family partnership. William W. Yates was the Secretary and Treasurer of the Corn Belt Motor Company and the Yates Motor Company during the periods ending September 30, 1955 and December 31, 1955. In September, 1956 the Commissioner of Internal Revenue assessed the sum of $2,997.99 against William W. Yates, as the responsible officer of...
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