Memorandum Findings of Fact and Opinion
DAWSON, Chief Judge:
In these consolidated cases respondent has determined that petitioners are liable as transferees of Florida Devices, Inc., with respect to the corporation's deficiency in income tax of $2,820.76 for the taxable year ended December 31, 1966, in the following amounts, plus interest as provided by law:
Docket No. Amount 8695-72...
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