LITTLETON, Judge.
By order entered May 3, 1948, plaintiff's motion for a new trial was allowed and the findings of fact, conclusion of law and opinion, filed February 2, 1948,
Plaintiff sues under the provisions of Section 820 of the Revenue Act of 1938, 52 Stat. 447, 581-583, § 3801, Internal Revenue Code, 26 U.S.C.A.Int.Rev.Code, § 3801, to recover $7,935.58, with...
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