Memorandum Findings of Fact and Opinion
PIERCE, Judge:
Respondent determined a liability against petitioner, as transferee of Rowland Mortuary Service, Inc., a dissolved corporation, in respect of an unpaid deficiency in said corporation's income tax for its final taxable period extending from January 1 to August 31, 1951, in the amount of $5,747.65, together with interest thereon.
The sole issue for decision is whether a sale of assets theretofore...
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