DONOVAN, District Judge.
Plaintiff commenced this action to recover income taxes paid by him for the years 1945 and 1946. Defendant admits the payment of the taxes, and that in due course plaintiff filed claims for refund, but denies plaintiff is entitled to a refund for the years in question. The applicable Internal Revenue Code will be referred to as the Act.
The undisputed facts disclose that income taxes paid by plaintiff for the years 1945 and 1946 on...
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