JOHNSEN, Circuit Judge.
Two taxpayers, as partners, made a profit, during the calendar year 1946, on the sale of a capital asset. Each returned his share of the profit, for income-tax purposes, as a long-term capital gain. The Commissioner assessed a deficiency against each, on the ground that the profit had constituted a short-term capital gain only.
Each paid the tax deficiency and thereafter sued, under 28 U.S.C.A. § 1346...
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