YANKWICH, District Judge.
The plaintiff, Caroline C. Spalding (to be referred to as "the taxpayer"), brought two actions for the recovery of income taxes alleged to have been collected erroneously from her for the years 1929 and 1930. Recovery is sought of $27,125.39 for 1929, and for 1930 recovery is sought of $31,612.39 with interest. The facts under which the controversy arises have been stipulated.
During 1929, the plaintiff and her husband, Silsby M....
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