HUNTER, District Judge.
Plaintiff seeks to recover $2,460.88, together with interest, on account of an alleged over-assessment of income tax for the calendar year ending December 31, 1953. The facts are these:
(1) Minos D. Miller, Sr. is a resident of the City of Jennings, Parish of Jefferson Davis, State of Louisiana.
(2) On April 4, 1952, Minos D. Miller, Sr. sold a one-fourth (¼th) interest in and to a certain 881 acre tract of land located...
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