WILLIAM HAROLD COX, Chief Judge.
These consolidated cases seek a recovery of forty-two thousand three hundred sixty-nine dollars eighty-four cents in income taxes back assessed against the plaintiffs for the year 1959. The tax incident arises out of a securities transaction of Southern Bond Company, a partnership composed of Cecil Inman, deceased, and Cecil Inman, Jr. The Southern Bond Company was a securities dealer in Jackson at the time.
On December 10...
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