Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The respondent asserts against the three petitioners, as transferees of assets, deficiencies in taxes assessed against Lester Holding Company, a corporation, for the taxable period January 1 to May 26, 1943. In corporation income tax the deficiency is $8,436.36, plus a 25 per cent delinquency penalty of $2,109.09. In declared value excess profits tax the deficiency is $3,720, plus a penalty of $930...
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