DEAVER, District Judge.
The above case was tried before the court without a jury upon an agreed statement of facts and, after argument of counsel, the court makes the following findings of fact, conclusions of law and judgment:
Findings of Fact.
1. This is a suit by Richard W. Courts, Jr., of Atlanta, Georgia, against Marion H. Allen, Collector of Internal Revenue for the District of Georgia, for the recovery of individual income taxes for the calendar...
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