ROBINSON, Chief Judge.
George Reeves, Jr., and Gas & Electric Service Co. are suing to recover $6,117.10 and $2,857.20 paid by them respectively as fraud penalties and interest under Section 293(b), Title 26, U.S.C.A., Internal Revenue Code of 1939. This section is set out in a footnote.
The two cases, consolidated for trial, arose in this manner: Reeves (whom we will by and large refer to as the taxpayer, for the corporation...
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