HOLLAND, Chief Judge.
This action for recovery of income taxes and interest paid thereon was tried by the Court without a jury. There appeared as attorney for the plaintiff, C. B. Kniskern, Jr., of Felix, Kniskern, Neuman & Rees, Miami, Florida, and as attorney for the defendant, H. E. Heine, Jr., Special Assistant to the Attorney General, Washington, D. C. The case was tried on the issues made by the pleadings, oral testimony and other evidence submitted to the...
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