KIRKPATRICK, District Judge.
Rebecca Smaltz, now deceased, was assessed and paid additional income tax for the years 1917 and 1918. Having unsuccessfully claimed refunds, her executor brought this suit. The defendant has interposed an affidavit of defense which admits the facts pleaded in the statement of claim but challenges their legal sufficiency.
The additional tax was assessed upon income derived from payments of royalty by a coal mining company under...
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