ATWELL, District Judge.
The plaintiff sues for $2,792.66 which she claims was an erroneous assessment growing out of a wrong construction of section 112 of the Revenue Act 1928 (26 USCA § 2112) relating to a recognition of gain or loss.
The facts have been stipulated by the parties, and the court finds them to be as therein set out.
Of the six milling concerns which were controlled by Mr. Kell, the four situated in Texas could not have been legally...
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