SWEENEY, District Judge.
These are two actions for the recovery of income taxes for the calendar year 1931. The reason for two actions is that there were two different Collectors in office during the time of the actual payments of the tax and deficiency. In all other respects, the cases will be treated as one.
A stipulation of facts has been signed by the parties and filed, and is adopted as my findings of fact, under Rule 52 of the Rules of Civil Procedure...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.