LEDERLE, District Judge.
Findings of Fact.
1. This is a suit for recovery of income taxes paid by plaintiff, William C. Weber, a resident of Detroit, Michigan, to the defendant, Giles Kavanagh, Collector of Internal Revenue for this District, upon an allegedly erroneous deficiency assessed by the Commissioner of Internal Revenue on plaintiff's 1929 income tax return.
2. On March 13, 1930, plaintiff filed with defendant Collector his income tax return...
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