FORD, District Judge.
This is a suit to recover taxes alleged to be illegally assessed and collected for the year 1932.
Findings of Fact.
The facts are incorporated in a stipulation and as they appear therein they are adopted by me as my findings of fact. They are as follows:
The petitioner, Stimpson Investment Corporation, is a corporation organized and existing under the laws of Massachusetts. It has at the present time and at all times...
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