KILKENNY, District Judge.
Action by plaintiff to recover from defendants income taxes, penalties and interest, assessed by defendants for the calendar years 1944, 1945, 1946, 1947, 1948, 1949, 1950, 1951, 1952, 1953, and 1954. Plaintiff filed income tax returns for those years, but when the same were reviewed by defendants a redetermination of the amount of income tax due from plaintiff was made. Subsequent to such redetermination, plaintiff signed a waiver of restrictions...
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