GOODMAN, District Judge.
This is an action for the refund of income taxes allegedly erroneously assessed and collected from the Estate of Preston L. Lykins of which plaintiff is the executrix. The cause has been submitted upon stipulated facts. The sole issue is whether or not the estate is entitled, under the provisions of Section 162(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 162(a) to deduct from its gross income for 1951 certain income which was...
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