ABRUZZO, District Judge.
This action was brought to recover income taxes paid by the plaintiffs' testatrix (hereinafter called the taxpayer) on March 7, 1932. The tax was paid for the calendar year 1929 as the result of a deficiency assessment by the Commissioner of Internal Revenue. The taxpayer's contention is that the income from which this deficiency tax resulted was taxable for the year 1930 and not 1929. The defendant (hereinafter called the Government) sets...
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