CLARK, Circuit Judge.
Plaintiffs Edward G. and Caroline G. Kinkel sued the Collector of Internal Revenue for partial refund of federal income taxes paid for the year 1934. On stipulated facts the district court dismissed their complaint on its merits and they have appealed on three points. We think the judgment must be affirmed.
The first point involves the correctness of a deficiency assessed against the taxpayers by the Commissioner of Internal Revenue based...
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