ESTES, District Judge.
The above case having come on before the Court, and having been submitted by the parties for decision on the basis of the pleadings herein and the stipulations, evidence, testimony, and arguments in Acme Brick Company v. United States, Civil Action No. 3312, the Court makes the following Findings of Fact and Conclusions of Law, all of which Findings and Conclusions are applicable to Plaintiff's taxable year 1954.
Findings of Fact
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