HINCKS, District Judge.
This is an action at law brought to recover the sum of $234.23, collected, it is claimed, illegally, on account of an excess profits tax liability for 1917.
The case has been submitted to the court upon an agreed statement of facts, from which the following appear:
Suisman & Blumenthal on August 31, 1917, was a partnership which will hereinafter be referred to as the "partnership." On said date the partnership was dissolved...
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