BARNES, Circuit Judge.
Taxpayer-appellee Evans is a resident in Terwilliger Plaza, an apartment complex in Portland, Oregon. She properly filed her 1962 tax return and paid the tax due of $47.66. Maintaining that Terwilliger Plaza was a cooperative housing corporation within section 216(b) (1) of the Internal Revenue Code (26 U. S.C. § 216(b) (1)), she filed a claim for refund based on deductions for her proportionate share of the corporation's interest and taxes...
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