MARIS, Circuit Judge.
This is an appeal from a judgment for the plaintiff taxpayer in an action brought in the United States District Court for the District of Delaware for the recovery of income taxes and interest paid to the defendant Collector pursuant to deficiency assessments made by the Commissioner of Internal Revenue for the years 1943, 1944 and 1945.
The facts are these. On May 14, 1941 the taxpayer's wife loaned to the taxpayer from her own funds...
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