MEMORANDUM AND ORDER
JOHN W. OLIVER, District Judge.
This is a civil action for the refund of federal income taxes paid under protest. The parties have filed two pretrial stipulations. Paragraph 3 of the second stipulation states "that neither party wishes to adduce any additional evidence and both parties are agreed that the questions presented herein may be determined on the basis of the pleadings and the evidence contained in the stipulations and exhibits...
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