BOOTLE, Chief Judge.
Jackson Oldsmobile, Inc. brings this suit pursuant to 28 U.S.C.A. § 1346(a) (1) seeking to recover federal income taxes and interest paid for the years 1956 and 1957. The case was tried to the court without a jury and was submitted on briefs. The cause being fully considered, the court makes the following findings of fact and conclusions of law.
John Williams Buick Company (hereafter referred to as Williams) was incorporated under...
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