OPINION
DAN M. RUSSELL, District Judge.
This action is for the recovery of income taxes, which plaintiff-taxpayer alleges were illegally assessed and collected, and is before the Court on the pleadings, a stipulation of facts, and briefs of opposing counsel.
The Court finds that the facts are as set forth in the Stipulation of Facts which are a part of the record herein. As the stipulation is lengthy and the exhibits attached thereto voluminous,...
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