SWEENEY, District Judge.
This is an action to recover income taxes which are alleged to have been illegally assessed and collected. The only question involved is whether certain dividends received by the taxpayer from Package Machinery Company in the year 1935 are taxable under Section 115(a) and (b) of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev. Acts, page 703.
Findings of Fact
In June of 1928, Package Machinery Company acquired all of the assets...
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