MEMORANDUM OPINION ON POST-VERDICT MOTIONS
BREWSTER, District Judge.
This suit for refund of income taxes and interest, tried before a jury, is now before the Court on post-verdict motions. The plaintiffs' motion is for judgment on the verdict and the defendant's is for judgment non obstante veredicto. The Court is of the opinion that judgment should be entered for the plaintiffs for the reasons hereinafter set out.
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