BORAH, District Judge.
This action was tried by the Court without the intervention of a jury and was submitted on the following agreed statement of facts:
I. The Carondelet Building Company, Inc., is a Louisiana corporation which was incorporated on May 9, 1934. It is domiciled in the City of New Orleans, State of Louisiana.
II. Rufus W. Fontenot was on October 22, 1936, Acting Collector of Internal Revenue for the District of Louisiana, and at the...
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