HOLLY, District Judge.
In my opinion plaintiff is not entitled to recover in this case. Section 902 and 903 of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, page 960, it seems to me, require of the plaintiff something more than the mere filing with the Commissioner of a sworn statement that he bore the burden of the tax and that he had not been relieved thereof, nor reimbursed therefore nor shifted such burden, directly or indirectly. He was required to furnish...
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