KIRKPATRICK, District Judge.
This is a suit by a taxpayer to recover additional income taxes in the amount of $2,990.36 for the year 1928, paid under protest. The additional tax was assessed by reason of the disallowance of a loss claimed on transfer by the taxpayer of preferred stock of the Wagner-Taylor Company to the corporation.
The case was tried to the Court, jury trial having been waived. The evidence consists entirely of a stipulation of facts, the...
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