ADAIR, District Judge.
Findings of Fact.
The Court finds:
1. That the plaintiff, Thomas G. Lovelace is a citizen and resident of Peoria County, Illinois in the Northern Division of the Southern District of Illinois.
2. That this is a suit for the recovery, with interest, of income tax levied and assessed against the plaintiff for the calendar year 1937, and paid by him, under protest, on the 8th day of April, 1941, to V. Y. Dallman, Collector...
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