ST. SURE, District Judge.
Plaintiff sues to recover $3,757.93 which she claims she erroneously paid to defendant Collector as income tax for 1937. In her tax return plaintiff reported the sums of $6,230 and $5,450, representing dividends on stocks distributed to her upon a compromise agreement under the order of the State probate court, and by the trustee of a testamentary trust respectively. The questions for decision are (1) whether the sum of $6,230, received as...
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