SOLOMON, District Judge.
Plaintiff brought this action under Title 28, Section 1346(a) (1), U.S.C.A., to recover $65,564.46 of income taxes paid by him for the year 1945, upon the ground that he was entitled to a deduction of $93,205.61 from his gross income for such year as a net operating loss carry-back from the year 1947.
Plaintiff is entitled to prevail if the partnership agreement entered into between plaintiff and his two sons is invalid for income...
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