ALLEN, Circuit Judge.
This appeal attacks a judgment of the District Court allowing recovery of $600 paid on account of a deficiency income tax for the year 1934, assessed by the Commissioner in 1940. The facts are stipulated, and so far as material may be summarized as follows:
On March 5, 1933, the appellee bank was closed by the Comptroller of the Currency because of insolvency, and a receiver was subsequently appointed. On June 24, 1935, the receiver filed...
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