KIRKPATRICK, District Judge.
This action to recover an income tax paid under protest was tried to the court without a jury. The evidence consists entirely of a stipulation, and I adopt it as special findings of fact.
The sole question involved is whether royalties upon books, of which the plaintiff was the author, payable to the plaintiff under contracts with his publisher and assigned by him to his children, are taxable to the plaintiff or to his assignees...
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