KLOEB, District Judge.
This suit is brought to recover income taxes claimed to have been erroneously and illegally assessed and collected from plaintiff by the defendant, through its authorized officers and agents. Plaintiff prays judgment in the sum of $3,277.83, with interest.
On January 1, 1924, Adah D. Elliott, the owner of certain land located at the corner of Upton Avenue and West Bancroft Street in Toledo, Ohio, executed a ninety-nine year lease, renewable...
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