SHELBOURNE, District Judge.
B. Lee Mallory, executor of the estate of William Neely Mallory, filed this action to recover $1,682.40, the aggregate of various amounts paid during the years 1943 and 1944 by two employers of William Neely Mallory as withheld income taxes.
The parties have by written stipulation agreed upon the relevant facts.
Findings of Fact
1. William Neely Mallory, a resident of Memphis, Tennessee, was killed in Italy February...
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