GIBSON, Chief Judge.
The above-entitled cause came on regularly for trial and the Court having duly considered the evidence and being fully advised in the premises now finds the following:
FINDINGS OF FACT
1. Dr. Ralph E. Duncan and Anne M. Duncan are husband and wife, residing in Kansas City, Jackson County, Missouri, and they filed their joint income tax return for the taxable year 1956 with the District Director of Internal Revenue at Kansas City...
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