McVICAR, District Judge.
After hearing, the Court makes the following findings of fact and conclusions of law:
Findings of Fact.
1. This is an action for the recovery of federal income taxes and interest thereon and arises under the Internal Revenue Laws of the United States.
2. At all times mentioned in the complaint plaintiff was, and now is, a citizen of the United States and a resident within the State and Western District of Pennsylvania...
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