FINDINGS OF FACT, CONCLUSIONS OF LAW and ORDER
DONALD RUSSELL, District Judge.
This is a suit for the refund of income taxes in the amount of $9,862.47 alleged to have been erroneously assessed and collected for the year 1960, plus interest.
On the basis of the testimony taken on trial before me, admissions of the parties and answers to interrogatories, I make the following findings of fact and conclusions of law:
FINDINGS OF FACT
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