CLAYTON, District Judge.
This is a suit for refund of income taxes in the amount of $20,598.34 which were paid by the Bank of Clarksdale for the fiscal year ending January 31, 1960, under unusual circumstances.
The basic facts which give rise to this cause have been the subject of other litigation both in this court and, in other aspects, in the state courts. Facts pertinent to this case are now before the court without dispute and will be briefly summarized...
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