WHITEHURST, District Judge.
This cause coming on to be heard upon a Stipulation of Facts, and the Court being otherwise fully advised in the premises, the Court finds the facts to be as stipulated and to include the following:
I—Findings of Fact
(1) The plaintiff is the Estate of Eli B. Witt, deceased, who died in 1947, a resident of the State of Florida; the defendant was the Collector of Internal Revenue for the District of Florida prior...
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