STEPHENSON, District Judge, sitting by assignment.
This is an action brought under 28 U. S.C. § 1346(a) to recover income taxes allegedly overpaid. The government has denied the claim of the plaintiff and has filed a counterclaim alleging that additional taxes are due. The case was tried to the Court without a jury.
There are three issues for determination by the Court: 1. Has the taxpayer carried his burden of proving an ascertainable basis at the time...
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