JONES, District Judge.
This is a suit to recover a deficiency in income tax, exacted by the government and paid under protest by the plaintiff. The parties filed a written waiver of jury, and the case was tried to the court.
It is conceded that the sole issue in the case is the value which shall be placed upon a certain patent license for the purposes of determining invested capital and depreciation to be allowed for the years 1919 and 1920. The Commissioner...
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