DUFFY, District Judge.
The plaintiff brings this suit to recover an alleged overpayment of 1941 income taxes in the sum of $19,207.32. The issues were tried to the court on evidence which is practically free from dispute.
At the times in question the plaintiff was a resident of Shawano, Wisconsin, and employed as the General Manager of the Consolidated Badger Cooperative of that city. Anna K. Rupple, plaintiff's wife, was married to him in 1924.
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