WILLIAMS, District Judge.
This is a suit to recover deficiencies in income taxes and interest paid by plaintiffs to the Government in the respective amounts of $4,117.56 for the calendar year 1947 and $549.24 for the calendar year 1948.
The sole question at issue is whether these amounts paid in 1947 and 1948 by the plaintiffs, in connection with their business of ship chandlery, to officers of foreign flagships calling at the Port of Charleston, South Carolina...
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