Section 94 LIABILITY IN OTHER CASES
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....ion or family up to the date of such discontinuance may be determined as if no such discontinuance had taken place; and * every person who, at the time of such discontinuance, was a partner of such firm, or a member of such association or family, shall, notwithstanding such discontinuance, jointly and severally, be liable for the payment of tax and interest determined and penalty imposed and pay....


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