McILVAINE, District Judge.
The above entitled cause came on regularly for trial and the Court having duly considered the evidence and being fully advised in the premises now finds the following:
Findings of Fact
1. This action arises under the Internal Revenue Code of the United States as amended.
2. Defendant was the District Director of Internal Revenue for the Pittsburgh District of the Philadelphia Region.
3. Emanuel I. DeRoy...
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