CHANDLER, District Judge.
This cause came on for trial and the Court having heard the evidence and considered the stipulation of the parties, finds the facts and states the conclusions of law as follows:
Findings of Fact
1. That the plaintiff paid the tax and filed a proper claim for refund as alleged in its complaint.
2. That the Sloan Oil & Gas Co. is a corporation organized under the laws of the State of Delaware in 1933. Its name...
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