THOMAS, District Judge.
This is an action under 28 U.S.C.A. § 1346(a)(1) to recover income tax alleged to have been illegally assessed and collected for the year 1947.
On September 1, 1947, the J. E. Paterson Lumber Company, which had previously been operated by the plaintiff individually, was incorporated. In connection with this change in ownership, the accounts of the company were examined and certain debts were determined to be worthless. These were...
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