CHANDLER, District Judge.
The Court, from the agreed facts and the evidence in this case, finds the facts herein as follows:
First. The plaintiff, Fred Pfeiffer, is a citizen of the United States of America and a resident of Logan County, Oklahoma, and was such during the years 1936, 1937, and 1938.
Second. The defendant, H. C. Jones, is the Collector of Internal Revenue for the Government of the United States for Oklahoma, and was such when the taxes...
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