MEMORANDUM OPINION
MOYNAHAN, Chief Judge.
This action in which the plaintiff seeks a refund of income taxes paid for the calendar year 1969, was commenced on July 30, 1974, with a demand for trial by jury. The only issue presented at the trial related to the plaintiff's involvement with VSA, Inc. and Mid-America Investments, Inc. [Paragraph 8(h) of the complaint] inasmuch as the remaining issues had been resolved between the parties.
The defendant...
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