OPINION
TRAIN, Judge:
Respondent determined a deficiency in income tax of petitioner Salina Management Co., Inc. (docket No. 90108), in the amount of $129,673.89 for its taxable year ended June 30, 1957.
Respondent further determined that the remaining petitioners were liable, as transferees, for Salina Management Co., Inc.'s deficiency, as follows:
Henry C. Beck Builders, Inc. (docket...
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