FINDINGS OF FACT AND CONCLUSIONS OF LAW
JOHNSTONE, Chief Judge.
A trial was held in this matter on April 15, 1987 in Paducah, Kentucky. This is a six-count civil action in which the Internal Revenue Service (hereinafter the IRS) seeks to reduce certain tax assessments to judgments and to foreclose tax liens against defendants Darrell W. Cope, d/b/a Cope Mining Company and Quality Construction Corporation. In addition, the IRS seeks damages against defendant...
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