BURKE, District Judge.
After due consideration I do hereby make the following:
Findings of Fact.
1. This action has been authorized by the Commissioner of Internal Revenue of the United States Treasury Department and is brought under the direction of the Attorney General of the United States.
2. The defendant resides in Rochester, Monroe County, New York.
3. Mark G. Goddard, the husband of the defendant, died September 27, 1943.<...
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