SWINFORD, District Judge.
This is an action brought by the S. W. Anderson Company, a corporation, to recover certain income tax payments declared to be due and collected for the years of 1935 and 1936 under the Internal Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Code, § 23, which reads as follows:
"In computing net income there shall be allowed as deductions: * * *
"All the ordinary and necessary expenses paid or incurred during the taxable year...
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