McLELLAN, District Judge.
In this action at law for the recovery of income taxes for the year 1928, alleged to have been illegally assessed in the amount of $12,594.71, the facts are as stated in an agreed statement of facts on file. The case was tried on these agreed facts on June 22, 1934, and the trial was continued until today for the purpose of affording the parties an opportunity to save their rights in connection with such decision as might then be made.
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