MOSCOWITZ, District Judge.
This is an action for the recovery of federal income taxes in the sum of $2,065.09 for the years 1932 and 1933, assessed and collected by the Collector of Internal Revenue for the Second Collection District of New York, under Sections 161, 162 and 142, Title I of the Internal Revenue Act of 1932, 42 Stat. 169, 26 U.S.C.A. Int.Rev.Acts, pages 534, 540, 541.
The facts have been stipulated by the parties, and the sole issue to be determined...
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