JOHNSON, District Judge.
The case was submitted on evidence and oral argument, and after duly considering the same the Court now finds the facts to be as follows—
Findings of Fact
1. That at all times herein mentioned plaintiff was and now is a corporation under the laws of Utah, duly qualified to do business in Nevada.
2. That at all times herein mentioned prior to June 3, 1942, one Ira N. Hinckley was the Collector of Internal Revenue...
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