SIMONS, District Judge.
This action is to determine the applicability of provisions of the Revenue Act of 1921 (42 Stat. 227) to admitted facts, and their constitutionality as applied. For convenience plaintiff in the court below, and appellee here, will be referred to as the taxpayer; the defendant below as the collector.
During the year 1922 the taxpayer was engaged in the business of buying, selling, and dealing in municipal bonds. During that year he received...
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