MAHONEY, Circuit Judge.
This is an appeal from a judgment of the District Court in favor of the government in a suit brought under the Tucker Act, 24 Stat. 505 (1887), 28 U.S.C.A. § 41 (20), by the Massachusetts Protective Association, Inc., a Massachusetts stock insurance corporation, to recover federal income taxes assessed for the years 1926 and 1928 and collected by a collector who is now out of office. The case was tried upon a stipulation and a supplemental...
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