SWEENEY, District Judge.
These two actions were brought to recover income taxes alleged to have been erroneously assessed and collected. They cover two taxable years (1931 and 1932), but are otherwise identical, and will be treated as one in this opinion.
A stipulation of facts has been filed by the parties, and is adopted as my findings of fact under Rule 52 of the Rules of Civil Procedure, 28 U.S.C.A. following section 723c. Additional oral testimony was...
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