SHELBOURNE, District Judge.
By this action, plaintiff seeks to recover $3,847.94 income tax assessment of $3,404.80 and interest of $443.14, made against her by the Commissioner of Internal Revenue, on or about April 5, 1944, and paid by the plaintiff May 16, 1944.
The deficiency assessment grew out of the disallowance by the Commissioner of a loss of $6,891.30 claimed by the plaintiff on the sale of real estate and the disallowance of a short-term capital...
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