LORD, District Judge.
This is a tax refund suit arising under the Internal Revenue Laws of the United States, brought by the plaintiff (hereinafter referred to as "taxpayer") against the defendant (hereinafter referred to as "Commissioner"). At the trial, the parties stipulated the facts to be as follows:
The taxpayer timely filed her income tax return for 1945 and paid the tax shown to be due thereunder. Thereafter, the Commissioner made a deficiency assessment...
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