ROBINSON, Chief Judge.
The above entitled civil action having come on for trial on April 18, 1961, and after due consideration of the pleadings, evidence, exhibits, and briefs of counsel, the Court now enters the following findings of fact and conclusions of law:
FINDINGS OF FACT
1) This is a civil action brought to recover income taxes, penalty under Section 294(d) (2), Internal Revenue Code of 1939, 26 U.S.C.A. § 294(d) (2), and interest for...
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