LING, Chief Judge.
The above entitled cause having been heard by the Court on October 19, 1955, and after considering the oral evidence, exhibits, and written briefs by the parties, the Court makes the following findings of fact and conclusions of law.
Findings of Fact
1. This is an action for a refund of federal income taxes in the amount of $4,500 which action was filed by plaintiff. The complaint herein was filed within the period prescribed by...
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