MEMORANDUM DECISION
BOLDT, District Judge.
P. E. Harris Co., Inc., a Washington corporation, now named Peter Pan Seafoods, Inc., is referred to herein as "New Harris." New Harris is the successor to P. E. Harris Co., a liquidated corporation herein referred to as "Old Harris." The Ajax Company, a Washington corporation, is referred to as "Ajax."
In this action plaintiff seeks to recover income taxes and interest in the total amount of $286,886.26...
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