KRAFT, District Judge.
In this action for refund of internal revenue taxes the pleadings and a lengthy factual stipulation comprise the record from which is made the following
Findings of Fact
1. Plaintiff is a Delaware corporation with its principal place of business at Chester, Delaware County, Pennsylvania. Defendant is the United States of America.
2. Plaintiff is and during the year 1940 was engaged in the business of producing steel...
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