NORDBYE, District Judge.
It appears that Harold E. Atkinson filed income tax returns for the calendar years 1924 and 1925 with the collector of internal revenue, paying tax thereon of $300.90 for the year 1924, and $13,591.62 for the year 1925. An audit was subsequently made of the 1924 and 1925 taxes, and on October 23, 1926, the plaintiff received from the internal revenue agent at St. Paul, a statement of certain adjustments which that office proposed to recommend...
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