MADDEN, Judge.
The plaintiff sues for the recovery of income taxes which, he says, he should not have been required to pay. He says that certain federal excise stamp taxes which he had to pay upon the transfer of corporation stocks were deductible by him from his 1947 income, but that he was not allowed the deduction, and therefore he was required to pay a larger income tax than he owed.
Until the enactment of the Revenue Act of 1943, federal stock transfer...
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