MEMORANDUM OPINION
GARZA, District Judge.
This is a suit for the recovery of federal income taxes and interest in the amount of $15,140.91 paid for the years 1957 and 1958.
The Plaintiff-Husband held a twenty-five per cent interest in the Vernon M. Murphy Cotton Company. The Vernon M. Murphy Cotton Company was a business partnership operating a cotton buying and selling business with the principal offices in Harlingen, Cameron County, Texas. The...
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