CASTLE, Circuit Judge.
This is an action upon a claim for refund of income tax overpayments. William Woods Plankinton, plaintiff-appellee, recovered judgment in the District Court against the United States of America in the amount of $3,447.73 for the year 1949 and $18,041.56 for the year 1950, plus interest, subject to a set-off of $305.14. The Government appealed. The parties will be referred to as taxpayer and Government.
The facts were stipulated. The...
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