PER CURIAM.
The Commissioner determined a deficiency against the taxpayer for the fiscal year ended October 31, 1942, which was paid under protest, and this action for refund was then instituted. The District Court rendered judgment in favor of the taxpayer.
The collector introduced no testimony, and the following facts are either undisputed in the record or were found by the District Court.
The taxpayer, with only minor deviations, has for some twenty...
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