MERCER, Chief Judge.
This is a suit by Oscar F. Erickson, hereinafter referred to as plaintiff or taxpayer against the United States of America, for a refund of a $28,503.84 alleged overpayment of income tax for the taxable year 1955.
The evidentiary facts of the controversy are largely stipulated. The following summary of the stipulation is to be considered as a part of the court's findings of fact, in conjunction with the express...
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