PORT, District Judge.
Memorandum-Decision and Order
This case, seeking the refund of an alleged overpayment of income taxes, is before the court for judgment on a stipulation of facts. A previous motion by the plaintiff for judgment on the pleadings was denied, with the suggestion that the matter be resubmitted on an agreed state of facts, which has now been done.
The facts, as disclosed by the pleadings and stipulation, are briefly as follows:<...
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