Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By statutory notice dated March 8, 1977, respondent determined that petitioner, as transferee of the assets of Champs Outboard Sales and Service, Inc., is liable for a deficiency in corporate income tax of Champs Outboard Sales and Service, Inc., in the amount of $3,208.52 for the taxable year 1973. The issues for decision are (1) whether Champs Outboard Sales and Service, Inc., transferor, should...
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