NEESE, District Judge.
This is an action to recover income taxes paid by taxpayers for the year 1959. 28 U.S.C. §§ 1346(a) (1) and 1402. Both taxpayers are now deceased, and the action was brought for their respective estates by the plaintiffs, their duly appointed personal representatives.
Several years prior to 1959, the taxpayer the late Henry P. Lipman acquired certain shares of the common stock of the Jewel Box of Kingsport, Inc., a Tennessee...
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