McLELLAN, District Judge.
This civil action was heard upon the admissions contained in the pleadings upon written exhibits and upon oral testimony. The plaintiff seeks to recover alleged overpayments of income taxes for the years 1933 and 1934. That the taxes were exacted and that claims for refund were duly filed is established, as are all other facts essential to the plaintiff's case, except as hereafter stated.
With reference to the taxable year 1933, the...
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