CHILSON, Judge.
The plaintiffs, operating as a partnership, were engaged in selling to retail outlets certain articles which were subject to an excise tax imposed by Section 2402 of the 1939 Internal Revenue Code, 26 U.S.C.A. § 2402.
To induce retailers to purchase their articles, the plaintiffs agreed with certain retailers to report and pay the federal excise tax imposed by said section. In accordance with the agreement, some returns were filed and...
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