KLOEB, District Judge.
This is an action for the recovery of income taxes and penalty paid for the years 1942 through 1954, both inclusive, in the amount of $125,838.52.
Plaintiff, Harrison L. Putman, and Goldie A. Putman were husband and wife during the years in question. Plaintiff Rilla B. Ripley is the Administratrix of the Estate of Goldie A. Putman who died in the year 1955.
The Revenue Agent's report was prepared and the deficiency determined...
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