MADDEN, Judge.
The plaintiff as executor sues for the recovery of income taxes paid by his testator, Samuel H. Kress, for the years 1946, 1947, and 1948. Samuel H. Kress will be referred to herein as "the taxpayer."
Section 120 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 120 provided, in effect, that if an individual made contributions to charity in the taxable year and in each of the ten preceding taxable years, which contributions in each year...
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