FINDINGS OF FACT AND CONCLUSIONS OF LAW
WOODLOCK, District Judge.
This is a tax refund suit in which the parties seek to ascertain the respective liabilities of Alan J. Grover and Leonard Grover, formerly the principals of Doctors Grover, P.C. and Chelsea Dental Associates, for unpaid employment taxes from the fourth quarter of 1977 and the first and second quarters of 1978.
The action was brought by the plaintiff, Leonard Grover, who seeks a refund...
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