HILL, District Judge.
Findings of Fact
1. The plaintiff is a farmer residing at Kingsdown, Kansas, and his principal place of business is at Kingsdown, Kansas.
2. On July 9, 1942, defendant was duly appointed Collector of Internal Revenue for the Collection District of Kansas, and at all times hereinafter mentioned held and still holds said office of Collector.
3. At all times here pertinent and as a regular matter of course the plaintiff...
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