VAUGHT, District Judge.
The facts in this case, to a very great extent, are stipulated by the parties and there is little conflict in the evidence introduced as to the real issues. However, the court is inclined to make a rather full statement in this opinion of the facts and contentions of the parties.
Cause Number 57 is an action by plaintiffs, P. A. Norris and Josephine Norris, for the recovery of $10,958.94 paid by them as a deficiency in federal income...
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