CHARLES R. SCOTT, District Judge.
FINDINGS OF FACT
This Court having considered the pleadings, the stipulation of fact and the oral and written arguments of the parties and the exhibits hereby finds the following as fact:
1. The United States made assessments of federal income tax, penalties and interest against Maggie P. Tookestransferee, on October 21, 1949, as set out below:
DATE OF ASSESSMENT...
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