MOORE, District Judge.
This case, involving tax for the year 1933, was submitted to the Court upon the pleadings and the stipulation of facts which were filed herein. Briefs of the parties have been received and considered and now the Court being fully advised makes the following findings of fact:
Findings of Fact.
Jennie C. Flarsheim, hereinafter referred to as the "Plaintiff," resides at the Park Plaza Hotel in the City of St. Louis, State of Missouri...
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