O'BRIEN, District Judge.
This is an action to recover income tax paid by the plaintiff for the year of 1930 sought to be recovered upon the theory that such tax was erroneously paid and collected. The plaintiff claims a right to the recovery thereof under Sec. 23(f), Revenue Act of 1928, 26 U.S.C.A.Int.Rev.Code § 23(f), and in accordance with Article 174 Reg. 74 of 1928 which provides as follows: "If the stock of a corporation becomes worthless, its cost or other...
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