JAMESON, District Judge.
This is an action to recover income taxes assessed and paid for the year 1957. The cause is before the court on defendant's motion for summary judgment.
A deficiency was assessed against each of the plaintiffs for the tax year 1957. The basis of the deficiency was the Government's contention that a corporation in which plaintiffs owned stock was a "collapsible corporation". The plaintiffs did not agree. After settlement conference...
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