DAWKINS, District Judge.
This is a suit for the refund of the sum of $3,340.89, alleged to have been paid as income taxes for the year 1920, "which was in fact and law income for the year 1919." The claim rests solely upon the contention that as a matter of fact and law the income upon which the tax was paid was assessable for the year 1919.
The government insists that it was income for the year 1920, and further pleads estoppel, based upon the fact that the...
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