SHELLBOURNE, Chief Judge.
The Court makes the following findings of fact and conclusions of law in this action:
Findings of Fact.
1. The plaintiff, herein sometimes referred to as the "taxpayer," now is and at all times material to this action was a resident of Louisville, Jefferson County, Kentucky.
2. The defendant now is and at all times material to this action has been the duly qualified and acting Collector of Internal Revenue for the...
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