KNIGHT, District Judge.
This is a suit to obtain a refund of income taxes paid by the Bank of United States on income for the year 1929. The total refund now sought is $31,061.31, with interest from 1930. The Bank of United States in 1929 and for years prior thereto was a banking corporation doing business in the city of New York. On December 11, 1930, it was closed, and the superintendent of banks took possession as the statutory receiver. The Municipal Bank &...
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