ROBB, Associate Justice.
Appeal from a judgment in the Supreme Court of the District, in a mandamus proceeding, sustaining demurrers of appellee (plaintiff below) to the answers of appellants (defendants below) and dismissing the petition, appellants electing to stand on their answers.
On March 30, 1926, appellant Commissioner of Internal Revenue in a written communication addressed to appellee notified him that his income tax liabilities for the years 1918...
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