VAN PELT, District Judge.
This is a suit to recover federal income taxes alleged to have been erroneously paid and collected for the calendar years 1951, 1952 and 1953. Plaintiffs are members of a partnership known as Wernentin and Jester.
The central issue presented is the same as was involved in a series of cases to be discussed herein, namely, whether payments made to the taxpayers pursuant to an agreement whereby they granted to another rights to the use...
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