SWEENEY, District Judge.
This is an action to recover income taxes, assessed against this petitioner for the years 1934 and 1935, on the ground that they were illegally assessed and collected.
Statements of fact herein are intended as findings of fact, and statements of legal conclusions, as rulings of law, in accordance with Rule 52 of the Federal Rules of Civil Procedure, 28 U.S.C.A. following section 723c.
The parties have submitted an agreed stipulation...
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