No. 2, March term, 1935.
NIELDS, District Judge.
This is an action to recover $235.41 alleged to have been wrongfully collected by defendant from plaintiff as corporate income tax for the year 1928 with interest.
In a statement of facts filed in this case on October 14, 1936, and admitted in evidence at the hearing, the parties hereto agreed:
"2. Effective as of June 1, 1928, plaintiff corporation became affiliated with Beneficial Loan Bankers...
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