FINDINGS OF FACT AND CONCLUSIONS OF LAW
KERR, District Judge.
The above-entitled matter having come on for trial before the Court on February 2, 1977, the plaintiff appearing by and through her attorney William J. Kirven and the defendant appearing by and through Tosh Suyematsu, United States Attorney for the District of Wyoming and Robert L. Baker, attorney from the Department of Justice, Tax Division, and the Court having reviewed the pleadings, the evidence...
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