DAVIDSON, District Judge.
This is a suit for the refund of an income tax fraud penalty which was assessed and collected from the taxpayer for the year of 1946 pursuant to the provisions of Sec. 293 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 293.
On March 10, 1947, the plaintiff-taxpayer, B. B. Carter, filed his 1946 income tax return and paid the tax shown to be due of $2,858.29. A subsequent audit of this return by the Internal Revenue Service...
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