DAVIES, District Judge.
The above entitled cause was heard before the Court on the 19th day of May, 1947.
The cause was submitted upon the pleadings, evidence, exhibits, and argument of counsel for plaintiff and defendant, and, after due consideration thereof, the Court enters its Findings of Fact and Conclusions of Law, as follows:
Findings of Fact
This is a suit brought by the taxpayer Frederick Smith to recover a part of the income taxes...
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