SIMPSON, District Judge.
This cause was tried before the Court upon stipulated facts, without a jury. From the pleadings, exhibits, the stipulation of facts, the argument and briefs of the respective parties, the Court makes the following
Findings of Fact.
1. This is an action under the Internal Revenue Code to recover federal income and excess profits taxes paid by the plaintiffs to the defendant for the years 1943, 1944, 1945 and 1946.
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