DONOVAN, District Judge.
Plaintiffs bring this action against defendant to recover a refund of income taxes paid for the calendar year 1956 in the amount of $3,239.50, plus interest.
The facts were stipulated by the parties and are herewith outlined in brief:
The plaintiff is the widow of Samuel F. Frankel, who died on February 22, 1956. On March 15, 1956, the board of directors of the Badger Foundry Company, a corporation which the decedent had served...
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