DAWSON, District Judge.
This is a motion by the defendant under Rule 12(c) of the Federal Rules of Civil Procedure for judgment on the pleadings. The underlying action is one to recover payments made under protest of the tax on self-employment income for the year 1960. There being no issues of fact this case may be decided upon the legal issues raised by the pleadings.
The plaintiff-taxpayer here, Jessica M. Smart, is a citizen of the United States. During...
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