MILLER, District Judge
The plaintiff, William F. Miller, brought this action to recover from the defendant, Collector of Internal Revenue, at Louisville, Kentucky, income taxes for the years 1936, 1937 and 1938, which he alleges were erroneously assessed against him and which were paid under protest. The question involved is whether or not the plaintiff was entitled to the personal exemption as head of a family.
The following facts are stipulated by the parties...
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