PATTERSON, District Judge.
The defendant is in equity receivership on creditor's bill. The United States filed a claim for $303,752.19 as additional income tax for the year 1918, claimed as due from Morgan Spring Company originally and from the defendant as transferee. The receivers rejected the claim. The matter was referred to a special master to take testimony and report. The special master had made findings of fact and has reported in favor of the United States...
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