PICARD, District Judge.
Plaintiff brings two actions, now consolidated, for recovery of additional taxes and interest paid under deficiency assessments for the years from 1940 through 1944. Our findings are based on the stipulation entered into by the parties and a hearing before us. Five questions are presented and facts pertinent will be discussed under separate topics.
I. Payment to Isaac C. Levy.
Statement of Facts
Back in 1906 Isaac...
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