FINDINGS OF FACT AND CONCLUSIONS OF LAW
CASSIBRY, District Judge.
The Complaint filed by Margaret Hodges, wife of/and Wilson P. Abraham, plaintiffs, against the United States of America, defendant, seeking the refund of taxes paid by the plaintiffs to satisfy 50 per cent of the deficiency taxes and deficiency interest assessed against Paula Construction Company for the taxable periods 1964 and 1965, came on for hearing on September 30, 1976, and after having...
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