WILBUR, Circuit Judge.
Appellee brought an action to recover $3,819.63 taxes and interest paid by it for the calendar year 1921 upon the ground that it had no income during that year for the reason that prior to December 31, 1920, it had transferred all of its property and business to J. E. O'Connell, and transacted no business whatever during that year. This was the sole issue in the case. Judgment was rendered for the appellee and this appeal was taken by the Collector...
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