FORD, District Judge.
The plaintiff, having complied with the necessary procedural requirements, sues a former collector of internal revenue to recover the amount of $8,037.62 paid to him as an alleged deficiency with interest in the taxpayer's income tax for the year 1939.
There is no dispute as respects the facts. They have been stipulated and are as follows: On June 25, 1923, the plaintiff's husband, Gifford K. Simonds, entered into an agreement creating...
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