BYERS, District Judge.
This case is before the court on the settlement of proposed findings as respectively submitted, pursuant to remand from the Supreme Court directed in its opinion filed June 13, 1960, in two cases, No. 376 and No. 546, C.I.R. v. Duberstein,
The latter is the instant cause, which was tried before the undersigned on October 29, 1958, as the result of which judgment...
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