WILLIAM E. MILLER, District Judge.
These actions involve the income tax liability of the taxpayers, Fyke Farmer and Walter E. Styles, for the year 1949.
In Civil Action No. 1685, Farmer sues under the Declaratory Judgments Law, 28 U.S.C.A. §§ 2201, 2202, for a judgment declaring his immunity in substantial part from income tax liability for the year 1949 and to enjoin collection of the tax assessed against him. In Civil Action No. 2203, the United...
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