WILLIAM E. MILLER, Chief Judge.
The above-entitled civil action, having come on regularly for trial before the Court sitting without a jury, plaintiff appearing by its attorney, William Waller, Nashville, Tennessee, and the defendant appearing by its attorneys, Fred Elledge, Jr., United States Attorney for the Middle District of Tennessee, and Robert W. Kernan, Tax Division, United States Department of Justice, Washington 25, D. C., and due consideration having been...
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