FINDINGS OF FACT AND CONCLUSIONS OF LAW AND ENTRY
FRANK J. OTTE, Chief Judge.
This matter came before the Court upon the filing of the Motion for Court Determination of Responsible Party for Tax Liabilities of Management Control Systems filed by E. Alan Whalen. The Court held a hearing on this matter on June 2, 1999. The parties, subsequent to the hearing, submitted additional authority to the Court...
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