STONE, Circuit Judge.
This is an action for refund of income taxes for the years 1929 and 1930. From a judgment for plaintiffs, the United States appeals.
Dismissal of Appeal.
Appellees urge a motion to dismiss this appeal on the ground that it was taken more than three months after the judgment.
The situation involved is that the court handed down a written opinion containing findings of facts and conclusions of law and ending as follows...
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