BRENNAN, Chief Judge.
Plaintiffs seek a judgment in effect directing the refund of an income tax item paid for the taxable year 1943. The terms "plaintiff" and "taxpayer" as they hereinafter appear refer to the plaintiff, Laurence Sovik.
In 1935 the law firm in which the plaintiff was a partner purchased an account receivable owned by a predecessor law partnership, which had been previously dissolved. Thereafter the amount due on said account was fixed by...
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