Memorandum Findings of Fact and Opinion
GERBER, Judge:
Respondent, in a statutory notice of deficiency and statutory notice of transferee liability, both dated December 30, 1983, determined the following deficiencies and liabilities for James M. Clark, individually and as the transferee of J.M. Clark Investment Corporation, Transferor:
James M. Clark, Individually—Docket No. 8585-84 ...
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