HULEN, District Judge.
I. That the plaintiff John A. Love is now and at all times hereinafter mentioned was a citizen and resident of St. Louis County, Missouri in the Eastern Division of the Eastern Judicial District of Missouri.
II. That under provisions of law then in force and or about the 14th day of March, 1941, the plaintiff filed his income tax return for the calendar year 1940 with the Collector of Internal Revenue at St. Louis, Missouri. That the...
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