SWEIGERT, District Judge.
This is a suit brought by plaintiff, United Grocers, Ltd., against defendant, United States of America, to recover income taxes amounting to $77,736.49, with $16,191.55 interest, which, plaintiff contends, were improperly determined by the Collector of Internal Revenue to be income tax payable for the year 1954.
The Collector assessed the tax upon the ground that certain payments received by the corporation from its members in that...
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