GLENN, District Judge.
The plaintiff, a corporation, has brought suit to recover income and excess profit taxes paid for the years 1918, 1919, and 1920. Pertinent provisions are sections 325, 326, 301, and 302 of the Revenue Act of 1918 (40 Stat. 1088, 1089, 1091, 1092). The facts have been stipulated, and there is no need to repeat most of them here. The question for decision is a very narrow one. The plaintiff originated as a partnership; this partnership had purchased...
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