PETERS, District Judge.
This action is brought to recover the sum of $3,436.32 paid by the plaintiff for income taxes, penalty, and interest for the year 1926.
From the provisions of a stipulation between the parties, it appears that the plaintiff is properly in court and a jury waived.
The plaintiff and others associated with him sold certain lands in 1926 to the Central Maine Power Company, a corporation agreed to have been then and subsequently...
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