REEVES, District Judge.
This is a suit to recover income taxes which, it is claimed, were unlawfully exacted.
A jury was waived in writing and the case was tried to the court sitting as a jury.
The taxes in controversy were those paid for the years 1925 and 1926. For the year 1925 the amount was $2,926.18 and the year 1926 $4,143.81.
The plaintiff was engaged, at all the times mentioned in the pleadings and evidence, in the co-operative marketing...
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