Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent has determined a deficiency of $30,274.17 in the income tax of Moore Grocery Company for the taxable year January 1 through March 31, 1953, and further has determined that the petitioner is liable as transferee of assets of that company for the deficiency.
All of the issues presented by the pleadings have been disposed of by stipulation...
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