MARTIN, Circuit Judge (sitting by designation).
Findings of Fact
I.
The plaintiff, Bee's Old Reliable Shows, Inc., is a corporation existing under the laws of the State of Kentucky, with its principal office and place of business in Winchester, Clark County, Kentucky.
The defendant, Seldon R. Glenn, is, and was at all times hereinafter mentioned, the Collector of Internal Revenue for the United States for the Collection District of Kentucky...
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