SYMES, District Judge.
The United States has demurred to plaintiff's bill brought to recover income taxes and interest thereon, alleged to have been paid illegally by the plaintiff as trustee for the Cross Gas Company, for the taxable years 1931 and 1932.
On May 3, 1930, the Cross Gas Company, a Wyoming corporation, sold to the Ohio Oil Company certain oil interests and equipment on which a well was then being drilled, for $125,000 cash, and the further agreement...
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