Massachusetts District Court November 23, 1981, No. 77-1118-A (Shear v. United States)

MEMORANDUM OF FINDINGS and ORDER

Plaintiff, Steven J. Shear, in January 1972 purchased the stock of Paint-A-Car International, a Delaware corporation engaged in doing inexpensive repairing and repainting of automobiles. He took control of the management of the business, and,;until it ceased operations in November 1972, was in charge of its day-to-day operations.